{"url_path":"/sec/ibatf/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":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1786318/0001193125-26-274679-index.html","accession_number":"0001193125-26-274679","cik":"0001786318","ticker":"IBATF","issuer_name":"INTERNATIONAL BATTERY METALS LTD.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1786318/0001193125-26-274679-index.html","primary_entity_key":"0001786318","primary_entity_name":"INTERNATIONAL BATTERY METALS LTD."},"word_count":249,"has_tables":true,"body_markdown":"Item 14. Principal Accounting Fees and Services.\n\nThe following table presents the fees billed by CBIZ CPAs P.C.for its services during the Company’s last two fiscal years.\n\nNature of Services\n\n \n\nFY 2026\n\n \n\n \n\nFY 2025\n\n \n\nAudit Fees (1)\n\n \n\n$\n\n241,300\n\n \n\n \n\n$\n\n285,528\n\n \n\nAudit-Related Fees(2)\n\n \n\n \n\n85,268\n\n \n\n \n\n \n\n113,300\n\n \n\nTax Fees\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\n-\n\n \n\nTotal\n\n \n\n$\n\n326,568\n\n \n\n \n\n$\n\n398,828\n\n \n\n(1)\nAudit Fees. Audit fees consist of fees billed for professional services rendered for the audit of the Company’s annual financial statements, the review of the Company’s interim financial statements included in quarterly reports, and services that are normally provided by the independent registered public accounting firm in connection with statutory and regulatory filings or engagements.\n\n(2)\nAudit-Related Fees. Audit-related fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of the Company’s financial statements and are not reported under “Audit Fees.” For the fiscal years ended March 31, 2026 and 2025, audit-related fees consisted of SEC filings and consents, and accounting consultations on matters addressed during the audit or interim reviews.\n\nIt is our policy to engage the principal accounting firm to conduct the audit of the Company’s financial statements and to confirm, prior to such engagement, that such principal accounting firm is independent of the Company to the extent required by SEC rules and regulations. All services of the principal accounting firm reflected above were pre-approved by the Audit Committee.\n\n \n\n \n\n45\n\n[Table of Contents](#toc_page)\n\n \n\nPART IV"}