{"url_path":"/sec/hubc/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C Principal Accounting Fees and Services**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-17","source_url":"https://www.sec.gov/Archives/edgar/data/1905660/0001213900-26-079236-index.html","accession_number":"0001213900-26-079236","cik":"0001905660","ticker":"HUBC","issuer_name":"Hub Cyber Security Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1905660/0001213900-26-079236-index.html","primary_entity_key":"0001905660","primary_entity_name":"Hub Cyber Security Ltd."},"word_count":232,"has_tables":true,"body_markdown":"** **\n\n**Item 16C.\nPrincipal Accounting Fees and Services**\n\n \n\nThe\ntable below sets out the total amount of services rendered to us by Kost, Forer, Gabbay & Kasierer, a member of EY Global, for\nservices performed in the years ended December 31, 2024 and 2025, and breaks down these amounts by category of service:\n\n \n\n  \n2025  \n2024 \n\n  \n(in thousands) \n\nAudit Fees \n$775  \n$1,100 \n\nAudit Related Fees \n 214  \n 450 \n\nTax Fees \n 75  \n 200 \n\nTotal \n 1,064  \n 1,750 \n\n \n\n**Audit\nFees**\n\n \n\nAudit\nfees for the years ended December 31, 2025 and 2024 include fees for the audit of our annual financial statements. This category\nalso includes services that the independent accountant generally provides, such as assistance with and review of documents filed with\nthe SEC.\n\n \n\n**Audit\nRelated Fees**\n\n \n\nAudit\nrelated fees relate to assurance and associated services that traditionally are performed by the independent auditor, statutory tax reports\nand consents.\n\n** **\n\n**Tax\nFees**\n\n \n\nTax\nfees for the years ended December 31, 2025 and 2024 were related to ongoing tax, tax compliance and tax planning services. \n\n** **\n\n**Pre-Approval\nPolicies and Procedures**\n\n \n\nThe\nadvance approval of the Audit Committee or members thereof, to whom approval authority has been delegated, is required for all audit\nand non-audit services provided by our auditors.\n\n \n\nAll\nservices provided by our auditors are approved in advance by either the Audit Committee or members thereof, to whom authority has been\ndelegated, in accordance with the Audit Committee’s pre-approval policy."}