{"url_path":"/sec/cik-0001748232/10-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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1748232/0001493152-26-033140-index.html","accession_number":"0001493152-26-033140","cik":"0001748232","ticker":null,"issuer_name":"GPODS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1748232/0001493152-26-033140-index.html","primary_entity_key":"0001748232","primary_entity_name":"GPODS, INC."},"word_count":219,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nThe\nfollowing table presents the fees for professional audit services rendered by Michael Gillespie & Associates, PLLC, a professional\nlimited liability company (“MGA”) for the audit of the Company’s annual financial statements for the fiscal years ended\nMarch 31, 2026 and March 31, 2025 and fees billed for other services rendered by MGA during those periods. All services reflected in\nthe following fee table were pre**-**approved, respectively, in accordance with the policy of the Board.\n\n \n\n  \nMarch 31, 2026  \nMarch 31, 2025 \n\nAudit fees\n(1) \n$19,250  \n$8,250 \n\nAudit-related fees \n -  \n - \n\nTax fees \n -  \n - \n\nAll other fees \n -  \n - \n\nTotal Fees \n$19,250  \n$8,250 \n\n \n\nNotes:\n\n \n\n \n(1)\nAudit\nfees consist of audit and review services, consent and review of documents filed with the SEC. For fiscal years ended March 31, 2026\nand March 31, 2025, respectively.\n\n \n\nIn\nits capacity, the Board pre-approves all audit (including audit-related) and permitted non-audit services to be performed by the independent\nauditors. The Board will annually approve the scope and fee estimates for the year-end audit to be performed by the Company’s independent\nauditors for the fiscal year. With respect to other permitted services, the Board pre-approves specific engagements, projects and categories\nof services on a fiscal year basis, subject to individual project and annual maximums.\n\n** **\n\n48\n\n \n\n** **\n\n**PART\nIV**"}