{"url_path":"/sec/etst/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":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1538495/0001493152-26-029160-index.html","accession_number":"0001493152-26-029160","cik":"0001538495","ticker":"ETST","issuer_name":"Earth Science Tech, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1538495/0001493152-26-029160-index.html","primary_entity_key":"0001538495","primary_entity_name":"Earth Science Tech, Inc."},"word_count":202,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTING FEES AND SERVICES.**\n\n \n\nDuring\nthe fiscal year ended March 31, 2026, we incurred approximately $50,000 in audit and audit related fees to our principal independent\naccountants for professional services rendered in connection with the audit of financial statements for the year ended March 31, 2026.\n\n \n\nSemple,\nMarchal & Cooper, LLP is the Company’s principal auditing firm for the fiscal year ending March 31, 2026, which billed the\nCompany $50,000 for audit services during the year. The Company’s Board of Directors has considered whether the provisions of audit\nservices are compatible with maintaining Stephano Slack LLC’ independence. The engagement of our independent registered public\naccounting firm was approved by our Board of Directors prior to the start of the audit of our consolidated financial statements for the\nyear ended March 31, 2026.\n\n \n\nStephano\nSlack LLC was the audit firm that performed audit services for the fiscal year ended March 31, 2025.\n\n \n\nThe\nfollowing table represents aggregate fees billed to the Company for the Fiscal Years ended March 31, 2026, and 2025.\n\n \n\nServices \n2026  \n2025 \n\nAudit fees \n$50,000  \n$60,000 \n\nAudit related fees \n -  \n - \n\nTax fees \n -  \n 7,500 \n\nAll other fees \n -  \n - \n\nTotal fees \n$50,000  \n$67,500 \n\n \n\n35\n\n \n\n \n\n**PART\nIV**"}