{"url_path":"/sec/elre/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1438461/0001640334-26-001178-index.html","accession_number":"0001640334-26-001178","cik":"0001438461","ticker":"ELRE","issuer_name":"Yinfu Gold Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1438461/0001640334-26-001178-index.html","primary_entity_key":"0001438461","primary_entity_name":"Yinfu Gold Corp."},"word_count":311,"has_tables":true,"body_markdown":"**Item 14. Principal Accounting Fees and Services**\n\n \n\nThe aggregate fees billed for the most recently completed fiscal year ended March 31, 2026 and the year ended March 31, 2025 for professional services rendered by the principal accountant for the audit of our annual financial statements and review of the financial statements included in our quarterly reports on Form 10-Q and services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for these fiscal periods were as follows:\n\n \n\n \n\n \n\n**Year Ended**\n\n**March 31,**\n\n**202****6**\n\n \n\n \n\n**Year Ended**\n\n**March 31,**\n\n**202****5**\n\n \n\nAudit fees (1)\n\n \n$16,000\n \n\n \n$16,000\n \n\nAudit related fees (2)\n\n \n$-\n \n\n \n$-\n \n\nTax fees (3)\n\n \n$-\n \n\n \n$-\n \n\nAll other fees (4)\n\n \n$-\n \n\n \n$-\n \n\nTotal\n\n \n$16,000\n \n\n \n$16,000\n \n\n \n\n(1)\n\nAudit fees consist of fees incurred for professional services rendered for the audit of our financial statements, for reviews of our interim financial statements included in our quarterly reports on Form 10-Q and for services that are normally provided in connection with statutory or regulatory filings or engagements.\n\n \n\n \n\n(2)\n\nAudit-related fees consist of fees billed for professional services that are reasonably related to the performance of the audit or review of our financial statements, but are not reported under “Audit fees.”\n\n \n\n \n\n(3)\n\nTax fees consist of fees billed for professional services relating to tax compliance, tax planning, and tax advice.\n\n \n\n \n\n(4)\n\nAll other fees consist of fees billed for all other services.\n\n \n\n \n\n31\n\n*Table of Contents*\n\n  \n\nOur board of directors pre-approves all services provided by our independent auditors. All of the above services and fees were reviewed and approved by the board of directors either before or after the respective services were rendered.\n\n \n\nOur board of directors has considered the nature and amount of fees billed by our independent auditors and believes that the provision of services for activities unrelated to the audit is compatible with maintaining our independent auditors’ independence."}