{"url_path":"/sec/cik-0001883984/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accounting Fees and Services**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-15","source_url":"https://www.sec.gov/Archives/edgar/data/1883984/0001437749-26-020545-index.html","accession_number":"0001437749-26-020545","cik":"0001883984","ticker":null,"issuer_name":"Alternus Clean Energy, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1883984/0001437749-26-020545-index.html","primary_entity_key":"0001883984","primary_entity_name":"Alternus Clean Energy, Inc."},"word_count":457,"has_tables":true,"body_markdown":"**Item 14. Principal Accounting Fees and Services**\n\n \n\n**Audit and Non-Audit Fees**\n\n \n\nFrom June 1, 2024 Forvis Mazars, LLP (“Forvis Mazars”) served as the independent registered public accounting firm to audit our books and accounts and provided audit services up to November 5, 2024.\n\n \n\nOn November 5, 2024, the Company’s Audit Committee dismissed Forvis Mazars as the Company’s independent registered public accounting firm. Also on November 5, 2024, the Company’s Audit Committee approved, and the Company’s Board of Directors (the “Board”) ratified, the engagement of Kreit & Chiu CPA, LLP (“KC”), and appointed the New Auditor as the Company’s independent registered public accounting firm as of November 5, 2024.\n\n \n\nKC served as the independent registered public accounting firm to audit our books and accounts for the fiscal years ending December 31, 2024 and 2025.\n\n \n\nThe table below presents the aggregate fees billed for professional services rendered by Mazars US, Forvis Mazars and KC for the years ended December 31, 2025 and 2024.\n\n \n\n \n \n\n**2025**\n\n \n \n\n**2024**\n\n \n\nAudit fees\n\n \n \n \n \n \n \n \n \n\nKreit & Chiu CPA LLP\n\n \n \n566,500\n \n \n \n501,500\n \n\nMazars USA LLP\n\n \n \n-\n \n \n \n435,223\n \n\nForvis Mazars LLP\n\n \n \n-\n \n \n \n274,581\n \n\nAudit-related fees\n\n \n \n106,185\n \n \n \n-\n \n\nAll other fees\n\n \n \n-\n \n \n \n-\n \n\nTotal fess\n\n \n$\n672,685\n \n \n$\n1,211,304\n \n\n \n\nIn the above table, “audit fees” are fees billed for services provided related to the audit of our annual financial statements, quarterly reviews of our interim financial statements, and services normally provided by the independent accountant in connection with regulatory filings or engagements for those fiscal periods. “Audit-related fees” are fees not included in audit fees that are billed by the independent accountant for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements. These audit-related fees also consist of the review of our registration statements filed with the SEC and related services normally provided in connection with regulatory filings or engagements. “All other fees” are fees billed by the independent accountant for products and services not included in the foregoing categories.\n\n \n\n**Pre**–**Approval Policy of Services Performed by Independent Registered Public Accounting Firm**\n\n \n\nThe Audit Committee’s policy is to pre–approve all audit and non–audit related services, tax services and other services. Pre–approval is generally provided for up to one year, and any pre–approval is detailed as to the particular service or category of services and is generally subject to a specific budget. The Audit Committee has delegated the pre–approval authority to its chairperson when expedition of services is necessary. The independent registered public accounting firm and management are required to periodically report to the full Audit Committee regarding the extent of services provided by the independent registered public accounting firm in accordance with this pre–approval and the fees for the services performed to date.\n\n \n\n63\n\n[Table of Contents](#toc)\n\n \n\n**PART IV**"}