{"url_path":"/sec/jfb/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/A","doc_date":"2026-06-17","source_url":"https://www.sec.gov/Archives/edgar/data/2024306/0001493152-26-028959-index.html","accession_number":"0001493152-26-028959","cik":"0002024306","ticker":"JFB","issuer_name":"JFB Construction Holdings","edgar_url":"https://www.sec.gov/Archives/edgar/data/2024306/0001493152-26-028959-index.html","primary_entity_key":"0002024306","primary_entity_name":"JFB Construction Holdings"},"word_count":460,"has_tables":true,"body_markdown":"**Item\n14. Principal Accounting Fees and Services.**\n\n** **\n\nBased\non the Company’s evaluation and determination that M&K CPAs, PLLC (“M&K”) is independent, we have engaged such\nfirm as our independent registered public accounting firm for fiscal year 2025. In making this determination, the Company is requesting\nits stockholders to ratify the appointment of M&K at its next Annual Stockholder Meeting. In the event the stockholders fail to ratify\nsuch appointment, the Audit Committee will consider in its direction to select other auditors for the subsequent year. Even if the selection\nis ratified, the Audit Committee, in its discretion, may select a new independent registered public accounting firm at any time during\nthe year if it feels that such a change would be in the best interest of the Company and its stockholders. Representatives of M&K\nwill be present at the 2026 Annual Stockholders’ Meeting and will have the opportunity to make a statement and be available to\nanswer questions.\n\n \n\n**Audit\nFees**\n\n** **\n\nAudit\nfees consist of fees for professional services rendered for the audit of the Company’s consolidated financial statements included\nin the Company’s Annual Report on Form 10-K, the review of financial statements included in the Company’s Quarterly Reports\non Form 10-Q, and for services that are normally provided by the auditor in connection with statutory and regulatory filings or engagements.\nThe aggregate fees billed for professional services rendered by our independent public accounting firm, M&K CPAs, PLLC, Houston,\nTX, for audit and review services for the fiscal year ended December 31, 2024 and December 31, 2025 were approximately $106,175 and $108,685.\n\n \n\n**Tax\nFees**\n\n** **\n\nFees\npaid to M&K CPAs, PLLC associated with tax compliance services were $0 in 2024 and $0 in 2025.\n\n \n\nFees\npaid to M&K CPAs, PLLC associated with tax consultation services were $0 in 2024 and $0 in 2025.\n\n \n\n**Administration\nof the Engagement; Pre-Approval of Audit and Permissible Non-Audit Services**\n\n** **\n\nThe\nCompany’s Audit Committee Charter requires that the Audit Committee establish policies and procedures for pre-approval of all audit\nor permissible non-audit services provided by the Company’s independent auditors. Our Audit Committee approved, in advance, all\nwork performed for the years ended December 31, 2025 and December 31, 2024, by our principal accountant, M&K CPAs, PLLC. The Audit\nCommittee may establish, either on an ongoing or case-by-case basis, pre-approval policies and procedures providing for delegated authority\nto approve the engagement of the independent registered public accounting firm, provided that the policies and procedures are detailed\nas to the particular services to be provided, the Audit Committee is informed about each service, and the policies and procedures do\nnot result in the delegation of the Audit Committee’s authority to management. In accordance with these procedures, the Audit Committee\npre-approved all services performed by M&K CPAs, PLLC.\n\n \n\n51\n\n \n\n \n\n**PART\nIV**"}