{"url_path":"/sec/hgyn/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1324759/0001493152-26-021954-index.html","accession_number":"0001493152-26-021954","cik":"0001324759","ticker":"HGYN","issuer_name":"HONG YUAN HOLDING GROUP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1324759/0001493152-26-021954-index.html","primary_entity_key":"0001324759","primary_entity_name":"HONG YUAN HOLDING GROUP"},"word_count":425,"has_tables":true,"body_markdown":"**Item\n14**\n**Principal\nAccountant Fees And Services.**\n\n \n\nOn\nFebruary 26, 2025, the board of directors of Hong Yuan Holding Group (the “Company”) terminated its relationship with its\nindependent registered public accounting firm, Olayinka Oyebola& Co (“Olayinka”). Olayinka was only retained by the Company\nfor less than a year, and no reports were filed with the SEC. During the period that Olayinka was the Company’s auditor through\nFebruary 26, 2025, there were no disagreements with Olayinka on any matter of accounting principles or practices, financial statement\ndisclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Olayinka, would have caused Olayinka to refer\nto the matter in its reports on the Company’s financial statements for such periods.\n\n \n\nOn\nFebruary 26, 2025, the Company, based on the decision of its board of directors, approved the engagement of Aloba, Awomolo& Partners,\nChartered Accountants (“Aloba”) to serve as the Company’s independent registered public accounting firm, commencing\nFebruary 26, 2025. Aloba is a member of the Public Company Accounting Oversight Board (PCAOB) in the United States.\n\n \n\nThe\nfollowing is a summary of the fees billed to us for professional services rendered by our registered independent public accountants for\nthe fiscal years ended December 31, 2025, and 2024:\n\n \n\n  \nFiscal\nyear ended December 31, \n\n  \n2025  \n2024 \n\n  \n   \n  \n\nAudit Fees \n$29,450  \n$21,520 \n\nAudit Related Fees \n -  \n - \n\nTax Fees \n -  \n - \n\nAll Other Fees \n -  \n - \n\n  \n$29,450  \n$21,520 \n\n \n\nAudit\nFees. Consists of fees billed for professional services rendered for the audit of our financial statements and review of interim financial\nstatements included in quarterly reports, and services that are normally provided in connection with statutory and regulatory filings\nor engagements.\n\n \n\nAudit\nRelated Fees. Consists of fees billed for assurance and related services that are reasonably related to the performance of the audit\nor review of our financial statements and are not reported under “Audit Fees”.\n\n \n\nTax\nFees. Consists of fees billed for professional services for tax compliance, tax advice, and tax planning. These services include preparing\nfederal and state income tax returns.\n\n \n\nAll\nOther Fees. Consists of fees for products and services other than the services reported above.\n\n \n\n**Board\nof Directors’ Pre-Approval Policies**\n\n \n\nWe\ndo not currently have a standing audit committee, and as a result, our Board of Directors (BOD) performs the duties of the audit committee.\nOur Board of Directors (BOD) evaluates and approves, in advance, the scope and cost of the engagement of an accounting firm before the\naccounting firm renders audit and non-audit services. We do not rely on pre-approval policies and procedures.\n\n \n\n15\n\n \n\n \n\n**PART\nIV**"}