{"url_path":"/sec/eltp/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":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1053369/0001493152-26-031070-index.html","accession_number":"0001493152-26-031070","cik":"0001053369","ticker":"ELTP","issuer_name":"ELITE PHARMACEUTICALS INC /NV/","edgar_url":"https://www.sec.gov/Archives/edgar/data/1053369/0001493152-26-031070-index.html","primary_entity_key":"0001053369","primary_entity_name":"ELITE PHARMACEUTICALS INC /NV/"},"word_count":271,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n** **\n\nThe\nCompany’s independent registered public accounting firm for the fiscal years ending March 31, 2026 and 2025 is Forvis Mazars LLP\n(“*Forvis Mazars*”).\n\n \n\nThe\nfollowing table presents fees, including reimbursements for expenses, for professional audit services rendered by Forvis Mazars, for the fiscal years ended March 31, 2026 and 2025 for the audits of our financial statements and interim reviews of our\nquarterly financial statements.\n\n \n\n  \nFiscal 2026  \nFiscal 2025 \n\nAudit Fees - Forvis Mazars, LLP \n$\n792,000\n  \n$369,500 \n\n \n\n**Audit\nFees**\n\n** **\n\nRepresents\nfees for professional services provided for the audit of our annual financial statements, services that are performed to comply with\ngenerally accepted auditing standards, and review of our financial statements included in our quarterly reports and services in connection\nwith statutory and regulatory filings.\n\n \n\n**Pre-Approval\nProcedures**\n\n** **\n\nThe\nAudit Committee pre-approves all audit related and tax services and the terms thereof (which may include providing comfort letters in\nconnection with securities underwriting) and non-audit services (other than non-audit services prohibited under Section 10A(g) of the\nExchange Act or the applicable rules of the SEC or the Public Company Accounting Oversight Board) to be provided to us by the independent\nauditor; provided, however, the pre-approval requirement is waived with respect to the provisions of non-audit services for us if the\n“de minimus” provisions of Section 10A (i)(1)(B) of the Exchange Act are satisfied. This authority to pre-approve non-audit\nservices may be delegated to one or more members of the Audit Committee, who shall present all decisions to pre-approve an activity to\nthe full Audit Committee at its first meeting following such decision.\n\n \n\n65\n\n \n\n** **\n\n**PART\nIV**"}