{"url_path":"/sec/iht/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":"2026-05-19","source_url":"https://www.sec.gov/Archives/edgar/data/82473/0001493152-26-024361-index.html","accession_number":"0001493152-26-024361","cik":"0000082473","ticker":"IHT","issuer_name":"INNSUITES HOSPITALITY TRUST","edgar_url":"https://www.sec.gov/Archives/edgar/data/82473/0001493152-26-024361-index.html","primary_entity_key":"0000082473","primary_entity_name":"INNSUITES HOSPITALITY TRUST"},"word_count":357,"has_tables":true,"body_markdown":"Item\n14. PRINCIPAL ACCOUNTING FEES AND SERVICES\n\n \n\nThe\nfollowing table presents aggregate fees for the Fiscal Years ended January 31, 2026, and 2025, for professional services rendered by\nBCRG Group:\n\n \n\n  \n2026  \n2025 \n\nAudit Fees (1) \n$95,000  \n$188,500 \n\nTax Fees (2) \n 2,000  \n 2,000 \n\nOther Fees \n -  \n - \n\nTotal \n$97,000  \n$190,500 \n\n \n\n \n(1)\n“Audit\nFees” represent fees for professional services provided in connection with the audit of our annual financial statements, review\nof financial statements included in our quarterly reports and related services normally provided in connection with statutory and\nregulatory filings and engagements.\n\n \n \n \n\n \n(2)\n“Tax\nFees” represent fees for professional services provided in connection with the preparation of our annual Federal and State\ntax returns, additional tax related research and consulting, and related services normally provided in connection with statutory\nand regulatory filings, both at the Federal and State level.\n\n \n\n59\n\n \n\n \n\nThe\nBoard of Trustees has considered whether the provision of non-audit services is compatible with maintaining the principal accountant’s\nindependence. There were no fees billed by or paid to our independent registered public accounting firm during the Fiscal Years ended\nJanuary 31, 2026 and 2025 for tax compliance, tax advice or tax planning services or for financial information systems design and implementation\nservices. The Trust has decided to retain BCRG Group, to perform the tax return preparation, for tax years 2024 and 2025, for all entities\nwithin the Trust.\n\n \n\n**Policy\non Pre-Approval of Audit and Permitted Non-Audit Services**\n\n \n\nThe\nAudit Committee pre-approves all fees for services performed by our independent auditors, currently BCRG Group. Unless a type of service\nour independent auditors provided received general pre-approval, it will require specific pre-approval by the Audit Committee. Any proposed\nservices exceeding pre-approved cost levels will require specific pre-approval by the Audit Committee. The term of any pre-approval is\n12 months from the date of pre-approval unless the Audit Committee specifically provides for a different period. Since May 6, 2003, the\neffective date of the SEC’s rules requiring Audit Committee pre-approval of audit and non-audit services performed by our independent\nauditors, all of the services provided by our independent auditors were approved in accordance with these policies and procedures.\n\n \n\nPART\nIV"}