{"url_path":"/sec/frgt/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1687542/0001493152-26-023206-index.html","accession_number":"0001493152-26-023206","cik":"0001687542","ticker":"FRGT","issuer_name":"Freight Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1687542/0001493152-26-023206-index.html","primary_entity_key":"0001687542","primary_entity_name":"Freight Technologies, Inc."},"word_count":662,"has_tables":true,"body_markdown":"ITEM\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\n \n\nOur\nindependent registered public accounting firm for the year ended December 31, 2025 was engaged TAAD LLP (“TAAD”) (Audit firm\nID: 5854). The following table represents aggregate fees billed to the Company for fiscal years ended December 31, 2025 and 2024 by the\nCompany’s principal accounting firm.\n\n \n\n  \nYear Ended \n\n  \nDecember 31, \n\n  \n2025  \n2024 \n\nAudit Fees \n$223,412  \n$418,200 \n\nAudit-Related Fees \n —  \n — \n\nTax Fees \n —  \n — \n\nAll Other Fees \n —  \n 111,750 \n\nTotal \n$223,412  \n$529,950 \n\n* *\n\nAs\nused in the table above, the following terms have the meanings set forth below.\n\n* *\n\n*Audit\nFees*\n\n \n\nAudit\nfees consisted of the aggregate fees for the audits of our consolidated financial statements, the review of interim financial information,\nconsents, and assistance with review of documents filed with the SEC.\n\n \n\n*Audit-Related\nFees*\n\n \n\nAudit-related\nfees consist of the aggregate fees billed for each of\nthe last two fiscal years for assurance and related services performed by the Company’s principal accountant that are reasonably\nrelated to the performance of the audit or review of our financial statements and are not reported under the paragraph captioned “*Audit\nFees*” above. We did not engage our principal accountant to provide assurance or related services during the last two fiscal\nyears.\n\n \n\n*Tax\nFees*\n\n \n\nTax\nfees consist of aggregate fees billed for each of the last two fiscal years for professional services performed by the Company’s\nprincipal accountant with respect to tax compliance, tax advice, tax consulting and tax planning. We did not engage our principal accountant\nto provide tax compliance, tax advice or tax planning services during the last two fiscal years.\n\n \n\n*All\nOther Fees*\n\n \n\nAll\nother fees consist of aggregate fees billed for each of the last two fiscal years for products and services provided by the Company’s\nprincipal accountant, other than for the services reported under the headings “*Audit Fees*,” “*Audit-Related\nFees*” and “*Tax Fees*” above. We did not engage our principal accountant to render services to us during the\nlast two fiscal years, other than as reported above.\n\n \n\n74\n\n \n\n \n\n**Audit\nCommittee’s Pre-Approval Policies and Procedures**\n\n \n\nThe\nAudit Committee has reviewed and approved all fees earned in 2025 and 2024 by the Company’s principal accountant, and actively\nmonitored the relationship between audit and non-audit services provided. The Audit Committee has concluded that the fees earned by the\nprincipal accountant were consistent with the maintenance of the principal accountant’s independence in the conduct of its auditing\nfunctions.\n\n \n\nThe\nCompany’s principal accountant did not provide, and the Audit Committee did not approve, any services that would have been described\nunder “*—Audit-Related Fees*”, or “*—Tax Fees*” or “*—All Other Fees*”\nabove for either of the last two fiscal years.\n\n \n\nThe\nAudit Committee annually considers the provision of audit services. The Audit Committee must pre-approve all services provided and fees\nearned by the Company’s principal accountant. The Audit Committee has established pre-approval policies and procedures that are\ndetailed as to the particular service, that require that the Audit committee be informed of each service, and that do not include delegation\nof the Audit Committee’s responsibilities under the Exchange Act to management. The pre-approval policies and procedures provide\nonly for defined audit services and, if any, specified audit-related fees, tax services, and other services, and may impose specific\ndollar value limits for the fees for pre-approved services. The Audit Committee also considers on a case-by-case basis specific engagements\nthat are not otherwise pre-approved under the pre-approval policies and procedures or that materially exceed pre-approved fee amounts.\nOn an interim basis, any proposed engagement that does not fit within the definition of a pre-approved service may be presented to a\ndesignated member of the Audit Committee for approval and to the full Audit Committee at its next regular meeting.\n\n \n\nThe\npercentage of hours expended on the Company’s principal accountant’s engagement to audit the Company’s financial statements\nfor the most recent fiscal year that were attributed to work performed by persons other than the principal accountant’s full-time,\npermanent employees was not greater than 50%."}