{"url_path":"/sec/cik-0001852889/10-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":"2026-06-22","source_url":"https://www.sec.gov/Archives/edgar/data/1852889/0001829126-26-006699-index.html","accession_number":"0001829126-26-006699","cik":"0001852889","ticker":null,"issuer_name":"Libity","edgar_url":"https://www.sec.gov/Archives/edgar/data/1852889/0001829126-26-006699-index.html","primary_entity_key":"0001852889","primary_entity_name":"Libity"},"word_count":306,"has_tables":true,"body_markdown":"**Item 14. Principal Accountant Fees and Services**\n\n \n\nOn November 1, 2024 CBIZ CPAs P.C. acquired the attest business of Marcum LLP (“Marcum”) and Marcum continued to serve as the independent registered accounting firm of the Company. On April 22, 2025 with the approval of the Company’s Board of Directors, CBIZ CPAs P.C. was engaged as the Company’s independent registered public accounting firm for the year ended December 31, 2025.\n\n \n\nThe firm of CBIZ CPAs P.C., (“CBIZ”), acts as our independent registered public accounting firm for the fiscal year ended December 31, 2025. Marcum acted as our independent registered public accounting firm for the fiscal year ended December 31, 2024.\n\n \n\nThe following table summarizes the aggregate fees billed to the Company by CBIZ and Marcum LLP for professional services during the fiscal years ended December 31, 2025 and 2024, respectively:\n\n \n\n**Type of Fee**\n** **\n**Year EndedDec. 31,2025**\n** **\n** **\n**Year EndedDec. 31,2024**\n** **\n\nAudit Fees\n \n$\n126,600\n \n \n$\n129,051\n \n\nAudit-Related Fees\n \n$\n-\n \n \n$\n-\n \n\nTax Fees\n \n$\n8,925\n \n \n$\n13,905\n \n\nAll Other Fees\n \n$\n-\n \n \n$\n-\n \n\n \n\n \n\n(1)\n\nAudit Fees. Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally provided by our independent registered public accounting firm in connection with statutory and regulatory filings.\n\n(2)\n\nAudit-Related Fees. Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our year-end financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultation concerning financial accounting and reporting standards.\n\n(3)\nTax Fees. Tax fees consist of fees billed for professional services relating to tax compliance.\n\n(4)\nAll Other Fees. All other fees consist of fees billed for all other services.\n\n \n\n16\n\n \n\n \n\n**PART IV**"}