{"url_path":"/sec/cik-0001119643/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accountant Fees and Services**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1119643/0001493152-26-024641-index.html","accession_number":"0001493152-26-024641","cik":"0001119643","ticker":null,"issuer_name":"NUTRA PHARMA CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1119643/0001493152-26-024641-index.html","primary_entity_key":"0001119643","primary_entity_name":"NUTRA PHARMA CORP"},"word_count":359,"has_tables":true,"body_markdown":"**Item\n14. Principal Accountant Fees and Services**\n\n \n\n*Auditor\nChange in 2024*\n\n \n\nIn\n2024, the Company appointed Astra Audit and Advisory (“Astra”) as its independent auditor following a routine evaluation\nof audit services. The change reflects the Company’s focus on maintaining rigorous financial oversight. The Company expresses its\ngratitude to Rotenberg Meril Solomon Bertiger & Guttilla, P.C. (“RotenbergMeril”), which served as auditor for the 2021\nannual audit and 2022 interim reviews for their contributions.\n\n \n\n*Audit\nFees*\n\n \n\nThe\nfees billed and to be billed by our current auditor, Astra, for the audit of our 2025 annual consolidated financial and for the reviews\nof our 2025 interim condensed consolidated financial statements was $89,000.\n\n \n\nThe\nfees billed and to be billed by our current auditor, Astra, for the audit of our 2024 annual consolidated financial and for the reviews\nof our 2024 interim condensed consolidated financial statements was $77,500.\n\n \n\nThe\nfees billed by our current auditor, Astra, for the audits of our 2021, 2022 and 2023 annual consolidated financial and for the reviews\nof our 2023 interim condensed consolidated financial statements was $172,500.\n\n \n\n*Audit-Related\nFees*\n\n \n\nAudit-related\nfees represent review of registration statements or services that are normally provided in connection with statutory and regulatory filings\nor engagements for those fiscal years, and the aggregate fees billed for assurance and related services that are reasonably related to\nthe performance of the audit or review of our financial statements and are not reported under Audit Fees. No such fees were billed by\nAstra for 2025 or 2024, respectively.\n\n \n\n*Tax\nFees*\n\n \n\nNo\nsuch fees were billed by Astra for 2025 or 2024, respectively.\n\n \n\n*All\nOther Fees*\n\n \n\nNo\nsuch fees were billed by Astra for 2025 or 2024, respectively.\n\n \n\nAs\nof December 31, 2025, the Company did not have a formal documented pre-approval policy for the fees of the principal accountant. The\nCompany has an audit committee which reviewed all fees to the principal accountant. The percentage of hours expended on the principal\naccountant’s engagement to audit our financial statements for the most recent fiscal year that were attributed to work performed\nby persons other than the principal accountant’s full-time, permanent employees was 0%.\n\n \n\n44\n\n \n\n \n\n**PART\nIV**"}