{"url_path":"/sec/cxxif/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C ** **Principal Accountant Fees and Services**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/831609/0001062993-26-003168-index.html","accession_number":"0001062993-26-003168","cik":"0000831609","ticker":"CXXIF","issuer_name":"C21 Investments Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/831609/0001062993-26-003168-index.html","primary_entity_key":"0000831609","primary_entity_name":"C21 Investments Inc."},"word_count":264,"has_tables":true,"body_markdown":"**Item 16C.** **Principal Accountant Fees and Services**\n\nDavidson & Company LLP (\"**Davidson**\") (PCAOB ID 731) has been the external auditor of the Company since January 19, 2024. The aggregate fees billed by Davidson in each of the last two financial years of the Company for services in each of the categories indicated are as follows:\n\n**Financial Year End**\n**Audit Fees**\n**Audit Related Fees**(1)\n**Tax Fees**(2)\n**All Other Fees**(3)\n\nMarch 31, 2026\nC$355,671\nC$92,616\nC$23,000\nNil\n\nMarch 31, 2025\nC$336,959\nNil\nC$46,200\nNil\n\n(1) Pertains to assurance and related services that are reasonably related to the performance of the audit or review of the Company's financial statements and that are not reported under \"Audit Fees\".\n\n(2) Pertains to professional services for tax compliance, tax advice and tax planning.\n\n(3) Pertains to products and services other than services reported under the other categories.\n\n71\n\nThe audit committee pre-approves all audit and audit-related services and the fees and other compensation related thereto, and any non-audit services, provided by our independent auditors.  The authority to pre-approve non-audit services may be delegated by the audit committee to one or more independent members of the audit committee, provided that such pre-approval must be presented to the audit committee's first scheduled meeting following such pre-approval.  The Company's external auditor has been approved by majority vote of the Audit Committee and 100% of the services described above were approved by the Audit Committee. At no time since February 1, 2020, was a recommendation of the Audit Committee to nominate or compensate an external auditor not adopted by the Company's Board of Directors."}