{"url_path":"/sec/ivhi/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-01-20","source_url":"https://www.sec.gov/Archives/edgar/data/1009919/0001683168-26-000412-index.html","accession_number":"0001683168-26-000412","cik":"0001009919","ticker":"IVHI","issuer_name":"Invech Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1009919/0001683168-26-000412-index.html","primary_entity_key":"0001009919","primary_entity_name":"Invech Holdings, Inc."},"word_count":346,"has_tables":true,"body_markdown":"**Item 14.**\n**Principal Accounting Fees and Services**\n\n** **\n\nMichael Gillespie & Associates, PLLC (“MG”)\nserved as the Company’s independent auditor for the year ended December 31, 2024.\n\n \n\nThe following table presents fees billed for professional\naudit services rendered by Michael Gillespie & Associates, PLLC in connection with its audits of the Company’s annual financial\nstatements for the year ended December 31, 2025.\n\n \n\n  \nDecember 31, \nDecember 31,\n\n  \n2025 \n2024\n\nASSETS \n    \n   \n\nAudit Fees \n$15,000  \n$40,000 \n\nAudit Related Fees (auditor admin. Fees) \n –  \n 1,000 \n\nTax Fees \n –  \n – \n\nAll Other Fees \n 27,194.50  \n 9,666 \n\nTotal Fees \n$42,194.50  \n$60,666 \n\n \n\nAs used in the table above, the following terms\nhave the meanings set forth below.\n\n* *\n\n \n\n \n\n 26 \n\n \n\n \n\n*Audit Fees*\n\n \n\nThe fees for professional services rendered in connection with the\naudit of the Company’s annual financial statements, for the review of the financial statements included in our Quarterly Reports\non Form 10 and for services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements.\n\n \n\n*Audit-Related Fees*\n\n \n\nThe fees for assurance and related services that are reasonably related\nto the performance of the audit or review of our financial statements.\n\n \n\n*Tax Fees*\n\n \n\nThe fees for professional services rendered for\ntax compliance, tax advice and tax planning.\n\n \n\n*All Other Fees*\n\n \n\nThe fees for products and services provided, other than for the services\nreported under the headings “Audit Fees,” “Audit Related Fees” and “Tax Fees.” The Company has adopted\na policy regarding the services of its independent auditors under which our independent accounting firm is not allowed to perform any\nservice which may have the effect of jeopardizing the registered public accountant’s independence. Without limiting the foregoing,\nthe independent accounting firm shall not be retained to perform the following:\n\n \n\n·\nBookkeeping or other services related to the accounting records or financial statements\n\n·\nFinancial information systems design and implementation\n\n·\nAppraisal or valuation services, fairness opinions or contribution-in-kind reports\n\n·\nActuarial services\n\n·\nInternal audit outsourcing services\n\n·\nManagement functions\n\n·\nBroker-dealer, investment adviser or investment banking services\n\n·\nLegal services\n\n·\nExpert services unrelated to the audit\n\n \n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n** **\n\n****\n\n 27 \n\n \n\n** **\n\n**PART IV**"}