{"url_path":"/sec/jva/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":"2026-01-28","source_url":"https://www.sec.gov/Archives/edgar/data/1007019/0001493152-26-004052-index.html","accession_number":"0001493152-26-004052","cik":"0001007019","ticker":"JVA","issuer_name":"COFFEE HOLDING CO INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1007019/0001493152-26-004052-index.html","primary_entity_key":"0001007019","primary_entity_name":"COFFEE HOLDING CO INC"},"word_count":339,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTING FEES AND SERVICES**\n\n \n\n**Fees\nBilled to the Company in fiscal years 2025 and 2024**\n\n \n\nThe\nfollowing table summarizes the fees for professional services rendered by CBIZ CPAs P.C. and Marcum LLP (collectively, “Auditors”),\nwhich have been the Company’s independent registered public accounting firm for the fiscal years ended October 31, 2025 and 2024,\nrespectively. On November 1, 2024, CBIZ CPAs P.C. acquired the non-attest business of Marcum LLP.\n\n \n\n  \nFiscal Year \n\n  \n2025  \n2024 \n\nAudit Fees (1) \n$403,000  \n 265,000 \n\nTax Fees \n -  \n 40,000 \n\nAll Other Fees \n -  \n 50,000 \n\nTotal \n$403,000  \n 355,000 \n\n \n\n(1)\nAudit fees consisted of work performed in connection with the audit of the consolidated financial statements as well as work generally\nonly the independent auditors can reasonably be expected to provide, such as quarterly reviews and review of our Annual Reports on Form\n10-K.\n\n \n\n**Audit\nCommittee Pre-Approval Policy**\n\n \n\nThe\nAudit Committee, or a designated member of the Audit Committee, shall preapprove all auditing services and permitted non-audit services\n(including the fees and terms) to be performed for Coffee Holding by our registered independent public accountants, subject to the de\nminimis exceptions for non-audit services that are approved by the Audit Committee prior to completion of the audit, provided that: (1)\nthe aggregate amount of all such services provided constitutes no more than five percent of the total amount of revenues paid by Coffee\nHolding to its registered independent public accountant during the fiscal year in which the services are provided; (2) such services\nwere not recognized by Coffee Holding at the time of the engagement to be non-audit services; and (3) such services are promptly brought\nto the attention of the Audit Committee and approved prior to the completion of the audit by the Audit Committee or by one or more members\nof the Audit Committee who are members of the Board to whom authority to grant such approvals has been delegated by the Audit Committee.\nAll of the services set forth in the table above were preapproved by the Audit Committee.\n\n \n\n37\n\n \n\n \n\n**PART\nIV**"}