{"url_path":"/sec/iehc/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","accession_number":"0001213900-26-068122","cik":"0000050292","ticker":"IEHC","issuer_name":"IEH Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/50292/0001213900-26-068122-index.html","primary_entity_key":"0000050292","primary_entity_name":"IEH Corp"},"word_count":188,"has_tables":true,"body_markdown":"**Item 14.**\n**Principal Accountant Fees and Services**\n\n \n\nOn June 18, 2025, the Board of Directors engaged CBIZ CPAs\nP.C. (“CBIZ”) (PCAOB ID: 199) as the independent auditor of IEH for the fiscal year ended March 31, 2026.\n\n \n\n*Audit Fees*. During the fiscal years ended March 31,\n2026 and 2025, IEH audit fees were $266,750 and $372,045, respectively to CBIZ for fees related to the audit of the Company’s financial\nstatements.\n\n \n\n*Audit Related Fees.*During the fiscal years ended\nMarch 31, 2026 and 2025, respectively, $0 and $0 were paid.\n\n* *\n\n*Tax Fees*. During the fiscal years ended March 31,\n2026 and 2025, $17,000 and $15,965 were paid for tax related services, respectively.\n\n \n\n*All Other Fees.* During the fiscal years ended March\n31, 2026 and 2025, respectively, IEH did not pay any other fees for services to its independent auditor.\n\n \n\nThe Board of Directors has determined that the services provided\nby CBIZ and the fees paid to it for such services during the fiscal years ended March 31, 2026 and 2025, have not compromised the independence\nof CBIZ and have been approved by the Audit Committee.\n\n \n\n 34 \n\n \n\n \n\n**IEH CORPORATION**\n\n**PART IV**"}