{"url_path":"/sec/cnvs/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":"2026-06-26","source_url":"https://www.sec.gov/Archives/edgar/data/1173204/0001193125-26-284027-index.html","accession_number":"0001193125-26-284027","cik":"0001173204","ticker":"CNVS","issuer_name":"Cineverse Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1173204/0001193125-26-284027-index.html","primary_entity_key":"0001173204","primary_entity_name":"Cineverse Corp."},"word_count":864,"has_tables":true,"body_markdown":"ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\n \n\nREPORT OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS\n\nThe Audit Committee oversees the Company’s financial reporting process on behalf of the Board. In fulfilling its oversight responsibilities, the Audit Committee reviewed and discussed with management the audited financial statements in the Form 10-K, including a discussion of the acceptability of the accounting principles, the reasonableness of significant judgments and the clarity of disclosures in the financial statements.\n\nThe Audit Committee reviewed and discussed with the independent registered public accounting firm, which is responsible for expressing an opinion on the conformity of those audited financial statements with the standards of the Public Company Accounting Oversight Board, the matters required to be discussed by Statements on Auditing Standards (SAS 61), as may be modified or supplemented, and their judgments as to the acceptability of the Company’s accounting principles and such other matters as are required to be discussed with the Audit Committee under the standards of the Public Company Accounting Oversight Board.\n\nIn addition, the Audit Committee has discussed with the independent registered public accounting firm their independence from management and the Company, including receiving the written disclosures and letter from the independent registered public accounting firm as required by the Independence Standards Board Standard No. 1, as may be modified or supplemented, and has considered the compatibility of any non-audit services with the auditors’ independence.\n\nThe Audit Committee discussed with the Company’s independent registered public accounting firm the overall scope and plans for their audit. The Audit Committee meets with the independent registered public accounting firm, with and without management present, to discuss the results of their examinations and the overall quality of the Company’s financial reporting.\n\nIn reliance on the reviews and discussions referred to above, the Audit Committee recommended to the Board, and the Board approved that the audited financial statements be included in the Form 10-K for the year ended March 31, 2026 for filing with the SEC.\n\nRespectfully submitted,\n\nThe Audit Committee of the Board of Directors\n\nPeter C. Brown, Chairman\n\nMary Ann Halford\n\nPatrick W. O’Brien\n\nTHE FOREGOING AUDIT COMMITTEE REPORT SHALL NOT BE “SOLICITING MATERIAL” OR BE DEEMED “FILED” WITH THE SEC, NOR SHALL SUCH INFORMATION BE INCORPORATED BY REFERENCE INTO ANY FILING UNDER THE SECURITIES ACT OF 1933, AS AMENDED, OR THE EXCHANGE ACT, EXCEPT TO THE EXTENT THE COMPANY SPECIFICALLY INCORPORATES IT BY REFERENCE INTO SUCH FILING.\n\nEisnerAmper LLP served as the independent registered public accounting firm to audit the Company’s Consolidated financial statements since the fiscal year ended March 31, 2005.\n\nThe Company’s Audit Committee has adopted policies and procedures for pre-approving all services, including non-audit work, performed by EisnerAmper LLP for the fiscal years ended March 31, 2026 and 2025. In determining whether to approve a particular audit or permitted non-audit service, the Audit Committee will consider, among other things, whether the service is consistent with maintaining the independence of the independent registered public accounting firm. The Audit Committee will also consider whether the independent registered public accounting firm is best positioned to provide the most effective and efficient service to our Company and whether the service might be expected to enhance our ability to manage or control risk or improve audit quality. Specifically, the Audit Committee has pre-approved the use of EisnerAmper LLP for detailed, specific types of services within the following categories of non-audit services: acquisition due diligence and audit services; tax services; and reviews\n\n77\n\n \n\nand procedures that the Company requests EisnerAmper LLP to undertake on matters not required by laws or regulations. In each case, the Audit Committee has required management to obtain specific pre-approval from the Audit Committee for any engagements.\n\n \n\nThe aggregate fees billed for professional services by EisnerAmper LLP for these various services were:\n\n \n\nType of Fees\n\n \n\nFor the fiscal year ended March 31,\n\n \n\n \n\n \n\n2026\n\n \n\n \n\n2025\n\n \n\n(1) Audit Fees\n\n \n\n$\n\n612,675\n\n \n\n \n\n$\n\n576,000\n\n \n\n(2) Audit-Related Fees\n\n \n\n \n\n136,500\n\n \n\n \n\n \n\n—\n\n \n\n(3) Tax Fees\n\n \n\n \n\n—\n\n \n\n \n\n \n\n—\n\n \n\n(4) All Other Fees\n\n \n\n \n\n—\n\n \n\n \n\n \n\n—\n\n \n\n \n\n \n\n$\n\n749,175\n\n \n\n \n\n$\n\n576,000\n\n \n\n \n\nIn the above table, in accordance with the SEC’s definitions and rules, “audit fees” are fees the Company paid EisnerAmper LLP for professional services for the audit of the Company’s Consolidated Financial Statements for the fiscal years ended March 31, 2026 and 2025 included in Form 10-K and review of Consolidated Financial Statements incorporated by reference into Form S-1 and Form S-3 and included in Form 10-Qs and for services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements; “audit-related fees” are fees for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s Consolidated financial statements; “tax fees” are fees for tax compliance, tax advice and tax planning; and “all other fees” are fees for any services not included in the first three categories. All of the services set forth in sections (1) through (4) above were approved by the Audit Committee in accordance with the Audit Committee Charter.\n\nFor the fiscal years ended March 31, 2026 and 2025, the Company retained a firm other than EisnerAmper LLP for tax compliance, tax advice and tax planning.\n\n78\n\n \n\nPART IV"}