{"url_path":"/sec/cik-0001138724/10-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":"2026-08-11","source_url":"https://www.sec.gov/Archives/edgar/data/1138724/0001493152-26-037140-index.html","accession_number":"0001493152-26-037140","cik":"0001138724","ticker":null,"issuer_name":"Global Arena Holding, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1138724/0001493152-26-037140-index.html","primary_entity_key":"0001138724","primary_entity_name":"Global Arena Holding, Inc."},"word_count":307,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.**\n\n \n\nAudit\nFees\n\n \n\nThe\naggregate fees billed for the years ended December 31, 2025 and 2024 for professional services rendered by Raul Carrega (PCAOB # 1939)\nfor the audit of our annual financial statements and review of the financial statements included in our Quarterly Reports on Form 10-Q\nor services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for the periods\nended December 31, 2025 and 2024 were $ 70,000 and $80,500, respectively.\n\n \n\nAudit\nrelated fees\n\n \n\nThe\naggregate fees billed for the years ended December 31, 2025 and 2024 for assurance and related services by Raul Carrega that are reasonably\nrelated to the performance of the audit or review of the Company’s financial statements for those fiscal years were included in\nthe above listed were $nil and $nil, respectively.\n\n \n\nTax\nFees\n\n \n\nWe\nincurred aggregate tax fees and expenses from Raul Carrega during the years ended December 31, 2025 and 2024 for professional services\nrendered for tax compliance, tax advice, and tax planning of $nil and $nil, respectively.\n\n \n\nAll\nOther Fees\n\n \n\nThe\nboard of directors, acting as the Audit Committee considered whether, and determined that, the auditor’s provision of non-audit\nservices was compatible with maintaining the auditor’s independence. All of the services described above for fiscal year 2025 were\napproved by the board of directors pursuant to its policies and procedures.\n\n \n\nPre-Approval\nPolicies and Procedures\n\n \n\nOur\nBoard pre-approves all services provided by our independent auditors. All of the above services and fees were reviewed and approved by\nour Board before the respective services were rendered.\n\n \n\nOur\nBoard has considered the nature and amount of fees billed by our independent registered public accounting firm and believes that the\nprovision of services for activities unrelated to the audit is compatible with maintaining their independence.\n\n \n\n64\n\n \n\n \n\n**PART\nIV**"}