{"url_path":"/sec/fatn/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 **ITEM","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/1993400/0001493152-26-024184-index.html","accession_number":"0001493152-26-024184","cik":"0001993400","ticker":"FATN","issuer_name":"Fatpipe Inc/UT","edgar_url":"https://www.sec.gov/Archives/edgar/data/1993400/0001493152-26-024184-index.html","primary_entity_key":"0001993400","primary_entity_name":"Fatpipe Inc/UT"},"word_count":290,"has_tables":true,"body_markdown":"Item 13.\n\n \n\n**ITEM\n14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nSuri\n& Co., Chartered Accountants (PCAOB Firm ID: 6727), located in Chennai, India, has served as our independent registered public accounting\nfirm since 2022. The following table sets forth fees billed to us by Suri & Co. for professional services rendered for the fiscal\nyears ended March 31, 2026 and 2025:\n\n \n\n  \nMarch\n31, \n\n  \n2026  \n2025 \n\nAudit\nfees(1) \n$33,750  \n$37,500 \n\nAudit-Related\nFees \n -  \n 4,730 \n\nTax\nFees \n -  \n - \n\nAll\nother fees \n -  \n - \n\nTotal \n$33,750  \n$42,230 \n\n \n\n**Audit\nFees**consist of fees billed for professional services rendered for the audit of our consolidated annual financial statements, the\nreview of our consolidated quarterly financial statements, and services that are typically provided by an independent registered public\naccounting firm in connection with statutory and regulatory filings or engagements for the periods presented.\n\n \n\n**Audit-Related\nFees**consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review\nof our consolidated financial statements that are not separately reported under “Audit Fees.”\n\n** **\n\n**Tax\nFees**consist of fees billed for professional services rendered for tax compliance, tax advice, and tax planning, including, where\napplicable, fees related to the preparation of federal, state, and foreign tax returns and tax-related advisory services.\n\n** **\n\n**All\nOther Fees**consist of fees billed for products and services that are not included in any of the above categories.\n\n \n\n**Audit\nand Finance Committee Pre-Approval Policies and Procedures**\n\n \n\nThe\nAudit and Finance Committee has established a policy that all audit and permissible non-audit services to be performed by our independent\nregistered public accounting firm must be pre-approved by the Audit and Finance Committee. All services described above were pre-approved\nby the Audit and Finance Committee in accordance with such policies.\n\n \n\n57\n\n \n\n \n\n**PART IV**"}