{"url_path":"/sec/eltk/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":"2026-03-26","source_url":"https://www.sec.gov/Archives/edgar/data/1024672/0001178913-26-001768-index.html","accession_number":"0001178913-26-001768","cik":"0001024672","ticker":"ELTK","issuer_name":"ELTEK LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1024672/0001178913-26-001768-index.html","primary_entity_key":"0001024672","primary_entity_name":"ELTEK LTD"},"word_count":305,"has_tables":true,"body_markdown":"ITEM 16C.\n\nPRINCIPAL ACCOUNTANT FEES AND SERVICES\n\n \n\nIndependent Registered Public Accounting Firm Fees -\n\n \n\nThe following table sets forth, for the year ended December\n31, 2025, the fees billed by our independent registered public accountants. Kost Forer Gabbay & Kasierer, a member of Ernst &\nYoung Global have been serving as our principal independent registered public accounting firm as of December 31, 2024.\n\n \n\nAll of such fees were pre-approved by our audit committee.  \n\n \n\nServices Rendered.\n\n \n\n2025\n\n \n \n\n2024\n\n \n\nAudit (1)          \n\n \n\n$\n\n101,500\n\n \n \n\n$\n\n95,000\n\n \n\nAudit Related Fees\n\n \n\n$\n\n37,700\n\n \n \n\n$\n\n35,000\n\n \n\nTax (2)          \n\n \n\n$\n\n5,800\n\n \n \n\n$\n\n5,000\n\n \n\nAll other Fees (3)\n\n \n \n\n5,200\n\n \n \n \n\n4,900\n\n \n\nTotal          \n\n \n\n$\n\n150,200\n\n \n \n\n$\n\n139,900\n\n \n\n______________\n\n(1)\n\nAudit fees relate to audit services provided for each of the years shown in the table, including fees associated with the annual\naudit, consultations on various accounting issues and audit services provided in connection with statutory or regulatory filings.\n\n(2)\n\nTax fees relate to services performed regarding tax compliance.\n\n(3)\n\nOther fees are fees for professional services other than audit or tax related fees.\n\nPre-Approval Policies and Procedures\n\n \n\nOur audit committee has adopted a policy and procedures for the\npre-approval of audit and non-audit services rendered by our independent registered public accounting firm. Pre-approval of an audit or\nnon-audit service may be given as a general pre-approval, as part of the audit committee’s approval of the scope of the engagement\nof our independent auditor, or on an individual basis. Any proposed services exceeding general pre-approved levels also require specific\npre-approval by our audit committee. The policy prohibits retention of the independent registered public accounting firm to perform the\nprohibited non-audit functions defined in Section 201 of the Sarbanes-Oxley Act or the rules of the SEC, and also requires the audit committee\nto consider whether proposed services are compatible with the independence of the registered public accountants."}