{"url_path":"/sec/kcrd/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":"2026-05-19","source_url":"https://www.sec.gov/Archives/edgar/data/1696025/0001477932-26-003300-index.html","accession_number":"0001477932-26-003300","cik":"0001696025","ticker":"KCRD","issuer_name":"Kindcard, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1696025/0001477932-26-003300-index.html","primary_entity_key":"0001696025","primary_entity_name":"Kindcard, Inc."},"word_count":343,"has_tables":true,"body_markdown":"**ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.**\n\n \n\nThe following table summarizes the fees of Victor Mokuolu, CPA, PLLC our independent registered public accounting firm billed for each of the last two fiscal years for audit services and other services:\n\n \n\n**Fee Category**\n\n \n\n**2026**\n\n \n\n \n\n**2025**\n\n \n\nVictor Mokuolu, CPA, PLLC\n\n \n$19,500\n \n\n \n$16,000\n \n\nTax Fees Paid to Elizabeth A Dunn CPA, PA (2)\n\n \n$4,500\n \n\n \n$3,000\n \n\nAll Other Fees\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\nTotal Fees\n\n \n$24,000\n \n\n \n$19,000\n \n\n \n\n(1)\n\nConsists of fees for professional services rendered in connection with the financial statements included in our Annual Report on Form 10-K and quarterly reports on Form 10-Q.\n\n \n\n \n\n(2)\n\nConsists of fees relating to any tax compliance and tax planning.\n\n \n\nThe SEC requires that before our independent registered public accounting firm is engaged by us to render any auditing or permitted non-audit related service, the engagement be either: (i) approved by our Audit Committee or (ii) entered into pursuant to pre-approval policies and procedures established by the Audit Committee, provided that the policies and procedures are detailed as to the particular service, the Audit Committee is informed of each service, and such policies and procedures do not include delegation of the Audit Committee’s responsibilities to management.\n\n \n\n \n\n24\n\n*Table of Contents*\n\n \n\nPOLICY ON AUDIT COMMITTEE PRE-APPROVAL OF AUDIT AND PERMISSIBLE NON-AUDIT SERVICES OF INDEPENDENT AUDITORS\n\n \n\nThe Company currently does not have a designated Audit Committee, and accordingly, the Company’s Board of Directors’ policy is to pre-approve all audit and permissible non-audit services provided by the independent auditors. These services may include audit services, audit-related services, tax services and other services. Pre-approval is generally provided for up to one year and any pre-approval is detailed as to the particular service or category of services and is generally subject to a specific budget. The independent auditors and management are required to periodically report to the Company’s Board of Directors regarding the extent of services provided by the independent auditors in accordance with this pre-approval, and the fees for the services performed to date. The Board of Directors may also pre-approve particular services on a case-by-case basis."}