{"url_path":"/sec/cik-0001695963/10-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":"2026-06-01","source_url":"https://www.sec.gov/Archives/edgar/data/1695963/0001214659-26-006969-index.html","accession_number":"0001214659-26-006969","cik":"0001695963","ticker":null,"issuer_name":"Korth Direct Mortgage Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1695963/0001214659-26-006969-index.html","primary_entity_key":"0001695963","primary_entity_name":"Korth Direct Mortgage Inc."},"word_count":190,"has_tables":true,"body_markdown":"** **\n\n**Item 14. Principal Accountant Fees and Services**\n\n \n\nCarr, Riggs & Ingram, L.L.C (CRI) was engaged as the Company’s\nindependent registered public accounting firm for the year ended December 31, 2025. Berkowitz Pollack and Brant was engaged as the Company’s\nindependent registered public accounting firm for the year ended December 2024.\n\n** **\n\n**Auditor Fees**\n\n \n\nThe following table sets forth fees billed, or\nexpected to be billed, to the Company by the Company’s independent auditors for the years ended December 31, 2025 and 2024 for (i)\nservices rendered for the audit of the Company’s annual financial statements and the review of the Company’s quarterly financial\nstatements; (ii) services rendered that are reasonably related to the performance of the audit or review of the Company’s financial\nstatements that are not reported as Audit Fees; (iii) services rendered in connection with tax preparation, compliance, advice and assistance;\nand (iv) all other services:\n\n \n\n  \n2025  \n2024 \n\nAudit fees \n$240,798  \n$205,261 \n\nAudit related fees \n -  \n - \n\nTotal Fees \n$240,798  \n$205,261 \n\n ** **\n\nFor 2025, the audit fees listed include J. W. Korth’s audit expense\nof $25,000 as well as KDM’s audit expense of $215,798. \n\n \n\n 27 \n\n [Table of Contents](#toc)\n\n \n\n**PART IV.**"}