{"url_path":"/sec/cmcaf/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":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1865248/0001477932-26-003931-index.html","accession_number":"0001477932-26-003931","cik":"0001865248","ticker":"CMCAF","issuer_name":"Piermont Valley Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1865248/0001477932-26-003931-index.html","primary_entity_key":"0001865248","primary_entity_name":"Piermont Valley Acquisition Corp"},"word_count":330,"has_tables":true,"body_markdown":"**Item 14. Principal Accountant Fees and Services.**\n\n \n\nThe following is a summary of fees paid or to be paid to Aloba Awomolo & Partners (“AAP”), our independent registered public accounting firm, for services rendered during the fiscal years ended March 31, 2026 and March 31, 2025.\n\n \n\n**Audit Fees**\n\n \n\nAudit fees consist of fees for professional services rendered for the audit of our annual financial statements and services that are normally provided in connection with statutory and regulatory filings.\n\n \n\nFor the fiscal year ended March 31, 2026, the aggregate fees billed by AAP for professional services rendered for the audit of our annual financial statements and the review of interim financial information included in our Forms 10-Q totalled approximately $40,000, excluding applicable taxes.\n\n \n\nFor the fiscal year ended March 31, 2025, the aggregate fees billed by AAP for professional services rendered for the audit of our annual financial statements and the review of interim financial information included in our Forms 10-Q totalled approximately $30,000, excluding applicable taxes.\n\n \n\nThe above amounts include interim review procedures and audit-related services performed in connection with SEC reporting requirements.\n\n \n\n**Audit-Related Fees**\n\n \n\nWe did not pay AAP any audit-related fees during the fiscal years ended March 31, 2026 or March 31, 2025.\n\n \n\n**Tax Fees**\n\n \n\nWe did not pay AAP for tax compliance, tax planning or tax advisory services during the fiscal years ended March 31, 2026 or March 31, 2025.\n\n  \n\n**All Other Fees**\n\n \n\nWe did not pay AAP for any other services during the fiscal years ended March 31, 2026 or March 31, 2025.\n\n \n\n**Policy on Board Pre-Approval of Audit and Permissible Non-Audit Services of the Independent Auditors**\n\n \n\nThe audit committee is responsible for appointing, setting compensation and overseeing the work of the independent auditors. In recognition of this responsibility, the audit committee shall review and, in its sole discretion, pre-approve all audit and permitted non-audit services to be provided by the independent auditors as provided under the audit committee charter.\n\n \n\n \n\n63\n\n*Table of Contents*\n\n \n\n**PART IV**"}