{"url_path":"/sec/cik-0001897525/10-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":"2026-06-03","source_url":"https://www.sec.gov/Archives/edgar/data/1897525/0001829126-26-006016-index.html","accession_number":"0001829126-26-006016","cik":"0001897525","ticker":null,"issuer_name":"KB Global Holdings Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1897525/0001829126-26-006016-index.html","primary_entity_key":"0001897525","primary_entity_name":"KB Global Holdings Ltd"},"word_count":223,"has_tables":true,"body_markdown":"**ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\n**Audit Fees**\n\n \n\nThe aggregate fees billed to the Company by KD & Co. for professional services rendered for the audit of the Company’s annual consolidated financial statements and for the reviews of the Company’s interim consolidated financial statements included in the Company’s Quarterly Reports on Form 10-Q are set out below. There were no other fees billed by KD & Co. for audit-related services, tax services, or any other services during the periods presented.\n\n \n\n**Fee Category**\n \n**Year EndedDecember 31,2025**\n \n \n**Year EndedDecember 31,2024**\n \n\nAudit fees(1):\n \n$\n50,000\n \n \n$\n35,000\n \n\nTotal fees\n \n$\n50,000\n \n \n$\n35,000\n \n\n \n\n \n\n(1)\n“Audit fees” consist of fees billed by the principal accountant for the audit of the Company’s annual consolidated financial statements and for the reviews of the Company’s interim consolidated financial statements included in its Quarterly Reports on Form 10-Q. No other fees were billed by the principal accountant during the periods presented.\n\n \n\n**Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditors**\n\n \n\nGiven the small size of our Board as well as the limited activities of our Company, our Board acts as our Audit Committee. Our Board pre-approves all audit and permissible non-audit services. These services may include audit services, audit-related services, tax services, and other services. Our Board approves these services on a case-by-case basis.\n\n \n\n16\n\n \n\n \n\n**Part IV**"}