{"url_path":"/sec/cik-0001681769/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accountant Fees","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1681769/0001520138-26-000152-index.html","accession_number":"0001520138-26-000152","cik":"0001681769","ticker":null,"issuer_name":"BRILLIANT N.E.V. CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1681769/0001520138-26-000152-index.html","primary_entity_key":"0001681769","primary_entity_name":"BRILLIANT N.E.V. CORP."},"word_count":90,"has_tables":true,"body_markdown":"Item 14. Principal Accountant Fees\nand Services.\n\n \n\nThe following table sets forth the aggregate fees billed to the Company\nby its independent registered public accounting firms for the fiscal years ended July 31, 2025 and 2024:\n\n \n\nFee Category \n2025  \n2024 \n\nAudit Fees \n$7500  \n$11500 \n\nAudit-Related Fees \n$2500  \n$0 \n\nTax Fees \n$0  \n$0 \n\nAll Other Fees \n$0  \n$0 \n\n \n\nPre-Approval Policy\n\nThe board of directors performs the functions of an audit committee\nand accordingly pre-approves all services provided by the Company’s\nindependent registered public accounting firms.\n\n \n\n13\n\n[Table of Contents](#toc) \n\n \n\nPART IV"}