{"url_path":"/sec/gwav/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":"2026-06-15","source_url":"https://www.sec.gov/Archives/edgar/data/1589149/0001493152-26-028562-index.html","accession_number":"0001493152-26-028562","cik":"0001589149","ticker":"GWAV","issuer_name":"Greenwave Technology Solutions, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1589149/0001493152-26-028562-index.html","primary_entity_key":"0001589149","primary_entity_name":"Greenwave Technology Solutions, Inc."},"word_count":384,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nOur\nindependent registered public accounting firm is RBSM LLP, New York, NY, Auditor ID: 587. The\nfollowing table presents fees for professional audit services and other services rendered to us by RBSM\nLLP for fiscal years ended 2025 and 2024. \n\n \n\n  \nRBSM \n\n  \n2025  \n2024 \n\nAudit Fees \n$380,000  \n$350,000 \n\nAudit-Related Fees \n -  \n - \n\nTax Fees \n -  \n - \n\nOther Fees \n -  \n - \n\nTotals \n$380,000  \n$350,000 \n\n \n\n**Audit\nFees**\n\n \n\nThe\naggregate fees billed for each of the last two fiscal years for professional services rendered by RBSM for the audit of the Company’s\nannual financial statements and review of financial statements included in the Company’s annual report on Form 10-K and in the\nCompany’s quarterly reports on Form 10-Q, or services that are normally provided by the independent registered public accounting\nfirm in connection with statutory and regulatory filings or engagements for the fiscal years ending December 31, 2025 and 2024 were $380,000\nand $350,000, respectively.\n\n \n\n**Audit-Related\nFees**\n\n \n\nThe\naggregate fees billed in either of the last two fiscal years for assurance and related services by RBSM that are reasonably related to\nthe performance of the audit or review of the registrant’s financial statements and are not reported under “Audit Fees”\nfor the fiscal years ending December 31, 2025 and 2024 were $0 and $0, respectively.\n\n \n\n**Tax\nFees**\n\n \n\nThe\naggregate fees were billed for professional services rendered by the principal accountant for tax compliance, tax advice, and tax planning\nfor the fiscal years ending December 31, 2025 and 2024 were $0 and $0, respectively.\n\n \n\n**All\nOther Fees**\n\n \n\nOther\nfees billed for professional services provided by the principal accountant, other than the services reported above, for the fiscal years\nending December 31, 2025 and 2024 were $0 and $0, respectively.\n\n \n\nThe\nAudit Committee pre-approves all audit services and permitted non-audit services (including the fees and terms thereof) to be performed\nfor us by our independent registered public accounting firm, subject to the de minimis exceptions for non-audit services described in\nSection 10A(i)(1)(B) of the Exchange Act and Rule 2-01(c)(7)(i)(C) of Regulation S-X, provided that all such excepted services are subsequently\napproved prior to the completion of the audit. We have complied with the procedures set forth above, and the Audit Committee has otherwise\ncomplied with the provisions of its charter.\n\n \n\n43\n\n \n\n \n\n**PART\nIV**"}