{"url_path":"/sec/cik-0002071489/10-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":"2026-06-25","source_url":"https://www.sec.gov/Archives/edgar/data/2071489/0001493152-26-030051-index.html","accession_number":"0001493152-26-030051","cik":"0002071489","ticker":null,"issuer_name":"Yellowstone Group Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2071489/0001493152-26-030051-index.html","primary_entity_key":"0002071489","primary_entity_name":"Yellowstone Group Ltd."},"word_count":145,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTING FEES AND SERVICES**\n\n \n\n**Audit\nFees**\n\n \n\nThe\nfollowing table sets forth the aggregate fees billed to the Company by its independent registered public accounting firms for the fiscal\nyears ended March 31, 2026 and 2025. We have engaged EliteCPA P.C. as our independent registered public accounting firm since March 28,\n2025.\n\n \n\nACCOUNTING FEES AND SERVICES \n2026  \n2025 \n\n  \n    \n   \n\nAudit fees \n$17,800  \n$8,500 \n\n \n\nThe\ncategory of “Audit fees” includes fees for our annual audit, quarterly reviews and services rendered in connection with regulatory\nfilings with the SEC, such as the issuance of comfort letters and consents.\n\n \n\nAll\nof the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided\nby the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board\nof directors.\n\n \n\n22\n\n \n\n \n\n**PART\nIV**"}