{"url_path":"/sec/gpox/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":"2026-08-11","source_url":"https://www.sec.gov/Archives/edgar/data/1673475/0001640334-26-001304-index.html","accession_number":"0001640334-26-001304","cik":"0001673475","ticker":"GPOX","issuer_name":"GPO Plus, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1673475/0001640334-26-001304-index.html","primary_entity_key":"0001673475","primary_entity_name":"GPO Plus, Inc."},"word_count":940,"has_tables":true,"body_markdown":"**ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES**\n\n \n\nOn October 3, 2023, the Company was informed that Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC (“Pinnacle”) had sold a portion of its business to GreenGrowth CPAs (“GreenGrowth”). On November 10, 2023, the Company engaged and executed an agreement with GreenGrowth, as the Company’s new independent accountant to replace Pinnacle. The reports of Pinnacle regarding the Company’s financial statements for the fiscal years ended April 30, 2023 and 2022, being the two most recent fiscal years for which the Company has filed audited financial statements with the Securities and Exchange Commission (the “SEC”), did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except to indicate that there was substantial doubt about the Company’s ability to continue as a going concern. The board of directors of the Company, acting as the audit committee, approved the decision to change independent accountants. During the fiscal years ended April 30, 2023, and 2022, and through October 31, 2023, the Company had no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Pinnacle on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Pinnacle would have caused Pinnacle to make reference thereto in connection with its report. During the fiscal years ended April 30, 2023, and 2022, and through October 31, 2023, the Company did not experience any reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K), except that management of the Company discussed with Pinnacle the continued existence of material weaknesses in the Company’s internal control over financial reporting.\n\n \n\nEffective as of October 21, 2024, Green Growth CPAs (“Green Growth”) were dismissed as the independent registered public accounting firm engaged to audit the financial statements of GPO Plus, Inc. (the “Company”). Also, on such date, the Company’s Board of Directors engaged Bush & Associates CPA, LLC (“Bush”), to serve as its independent registered public accounting firm to review its Quarterly Report on Form 10-Q for the quarter ended October 31, 2024, and for the fiscal year ending April 30, 2025.\n\n \n\nThe reports of Green Growth on the financial statements of the Company for the fiscal years ended April 30, 2024, and April 30, 2023, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports included an explanatory paragraph with respect to the Company’s ability to continue as a going concern.\n\n \n\nDuring the years ended April 30, 2024 and April 30, 2023, and the subsequent interim periods through the date of this report, there were no (a) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with Green Growth on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Green Growth’s satisfaction, would have caused Green Growth to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nDuring the years ended April 30, 2024 and April 30, 2023, and through the date of this report, neither the Company nor anyone on its behalf has previously consulted with Bush regarding either (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided nor oral advice was provided to the Company that Bush concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph 304(a)(1)(v)) of Regulation S-K).\n\n \n\nThe aggregate fees billed for the most recently completed fiscal year ended April 30, 2026, and for fiscal year ended April 30,2025 for professional services rendered by the principal accountant for the audit of our annual financial statements and review of the financial statements included in our quarterly reports on Form 10-Q and services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for these fiscal periods were as follows:\n\n \n\n**GreenGrowth CPAs**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Year Ended**\n\n \n\n \n\n**Year Ended**\n\n \n\n \n\n \n\n**April 30,**\n\n \n\n \n\n**April 30,**\n\n \n\n**Fee Category**\n\n \n\n**2026**\n\n \n\n \n\n**2025**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAudit Fees\n\n \n$-\n \n\n \n$21,999\n \n\nAudit-Related Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\nTax Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAll Other Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\nTotal Fees\n\n \n$-\n \n\n \n$21,999\n \n\n \n\n \n\n52\n\n*Table of Contents*\n\n \n\n**Pinnacle Accountancy Group of Utah**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Year Ended**\n\n \n\n \n\n**Year Ended**\n\n \n\n \n\n \n\n**April 30,**\n\n \n\n \n\n**April 30,**\n\n \n\n**Fee Category**\n\n \n\n**2026**\n\n \n\n \n\n**2025**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAudit Fees\n\n \n$-\n \n\n \n$500\n \n\nAudit-Related Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\nTax Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAll Other Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\nTotal Fees\n\n \n$-\n \n\n \n$500\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Bush and Associates CPA, LLC**\n\n \n\n**Year Ended**\n\n**April 30,**\n\n**2026**\n\n \n\n \n\n**Year Ended**\n\n**April 30,**\n\n**2025**\n\n \n\nAudit Fees\n\n \n$35,000\n \n\n \n$5,000\n \n\nAudit-Related Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\nTax Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAll Other Fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\nTotal Fees\n\n \n$35,000\n \n\n \n$5,000\n \n\n \n\n**Audit committee policies & procedures.**\n\n** **\n\nWe do not currently have a standing audit committee. The above services were approved by our Board of Directors.\n\n \n\nOur board of directors has considered the nature and amount of fees billed by our independent auditors and believes that the provision of services for activities unrelated to the audit is compatible with maintaining our independent auditors’ independence.\n\n \n\n \n\n53\n\n*Table of Contents*\n\n  \n\n**PART IV**"}