{"url_path":"/sec/jakk/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 Principal Accountant Fees and Services**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-02","source_url":"https://www.sec.gov/Archives/edgar/data/1009829/0001185185-26-000723-index.html","accession_number":"0001185185-26-000723","cik":"0001009829","ticker":"JAKK","issuer_name":"JAKKS PACIFIC INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1009829/0001185185-26-000723-index.html","primary_entity_key":"0001009829","primary_entity_name":"JAKKS PACIFIC INC"},"word_count":241,"has_tables":true,"body_markdown":"**Item 14. Principal Accountant Fees and Services**\n\n \n\nBefore our principal accountant is engaged by\nus to render audit or non-audit services, as required by the rules and regulations promulgated by the Securities and Exchange Commission\nand/or Nasdaq, such engagement is approved by the Audit Committee.\n\n \n\nThe following are the fees of BDO USA, our principal\naccountant (PCAOB ID: 243), for the two years ended December 31, 2025, for services rendered in connection with the audit for those respective\nyears (all of which have been pre-approved by the Audit Committee):\n\n \n\n  \n2025  \n2024 \n\nAudit Fees \n$1,752,721  \n$2,192,082 \n\nAudit Related Fees \n 9,000  \n 4,500 \n\n  \n$1,761,721  \n$2,196,582 \n\n \n\n*Audit Fees* consist of the aggregate fees\nfor professional services rendered for the audit of our annual financial statements and the reviews of the financial statements included\nin our Forms 10-Q and for any other services that were normally provided by our auditors in connection with our statutory and regulatory\nfilings or engagements.\n\n \n\n*Audit Related Fees* consist of the aggregate\nfees billed for professional services rendered for assurance and related services that were reasonably related to the performance of\nthe audit or review of our financial statements and were not otherwise included in Audit Fees. These fees primarily relate to audits\nof employee benefit plans.\n\n \n\nOur Audit Committee has considered whether the\nprovision of the non-audit services described above is compatible with maintaining our auditors’ independence and determined that\nsuch services are appropriate.\n\n \n\n96\n\n[Table of Contents](#TableOfContents) \n\n \n\n**PART IV**"}