{"url_path":"/sec/lvpa/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":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/831378/0001477932-26-003267-index.html","accession_number":"0001477932-26-003267","cik":"0000831378","ticker":"LVPA","issuer_name":"LVPAI GROUP Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/831378/0001477932-26-003267-index.html","primary_entity_key":"0000831378","primary_entity_name":"LVPAI GROUP Ltd"},"word_count":193,"has_tables":true,"body_markdown":"**ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nMICHAEL GILLESPIE & ASSOCIATES, PLLC served as our independent auditors for the fiscal years ended January, 2026.\n\n \n\nThe following table shows the fees paid or accrued for the audit and other services provided by our independent auditors for the years ended:\n\n \n\n \n\n \n\n**January 31,**\n\n \n\n \n\n**January 31,**\n\n \n\n \n\n \n\n**202****6**\n\n \n\n \n\n**202****5**\n\n \n\nAudit fees\n\n \n$9,000\n \n\n \n$10,000\n \n\nTax fees\n\n \n\n \n-\n \n\n \n\n \n-\n \n\nAll other fees:\n\n \n\n \n-\n \n\n \n\n \n-\n \n\nTotal fees paid or accrued to our principal accountant\n\n \n$9,000\n \n\n \n$10,000\n \n\n \n\nOur current auditor, MICHAEL GILLESPIE & ASSOCIATES, PLLC, an independent registered public accounting firm that is headquartered in Lakewood, CO, is a firm registered with the U.S. Public Company Accounting Oversight Board (the “PCAOB”), and is required by the laws of the U.S. to undergo regular inspections by the PCAOB to assess its compliance with the laws of the U.S. and professional standards. MICHAEL GILLESPIE & ASSOCIATES, PLLC has been subject to PCAOB inspections, and is not among the PCAOB-registered public accounting firms headquartered in the PRC or Hong Kong that are subject to PCAOB’s determination on December 16, 2021 of having been unable to inspect or investigate completely.\n\n \n\n \n\n34\n\n*Table of Contents*\n\n  \n\n**PART IV**"}