{"url_path":"/sec/mbai/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C Principal Accountant Fees and Services.**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1610590/0001213900-26-048090-index.html","accession_number":"0001213900-26-048090","cik":"0001610590","ticker":"MBAI","issuer_name":"Check-Cap Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1610590/0001213900-26-048090-index.html","primary_entity_key":"0001610590","primary_entity_name":"Check-Cap Ltd"},"word_count":599,"has_tables":true,"body_markdown":"** **\n\n**Item\n16C. Principal Accountant Fees and Services.**\n\n \n\nOn February 15, 2024, we received a notice of resignation from Brightman\nAlmagor Zohar & Co., a firm in the Deloitte global network (“Brightman”), as our independent registered public accounting\nfirm. At the extraordinary general meeting of shareholders held on April 25, 2024, our shareholders appointed Fahn Kanne & Co. as\nour independent auditor for the year ended December 31, 2023, and until the close of the following year’s annual general meeting.\nOn April 6, 2025, we appointed RBSM LLP to replace Fahn Kanne & Co. as our independent registered public accounting firm for the year\nended December 31, 2024. On December 19, 2025, we appointed BCRG Group as our independent registered public accounting firm for the year\nended December 31, 2025. We intend to ratify such appointment at our next annual general meeting.\n\n \n\nThe following table represents aggregate fees billed to us for professional\nservices rendered for the fiscal years ended December 31, 2025, 2024, and 2023.\n\n \n\n  \nDecember 31, \n\n  \n2025  \n2024  \n2023 \n\nFahn Kanne & Co. \n    \n    \n   \n\nAudit Fees (1) \n$—  \n$—  \n$300,715 \n\nTax Fees (2) \n$—  \n$—  \n$11,943 \n\nOther Fees (3) \n$—  \n$—  \n$17,519 \n\nSubtotal \n$—  \n$—  \n$330,177 \n\n  \n    \n    \n   \n\nRBSM LLP \n    \n    \n   \n\nAudit Fees (1) \n$—  \n$150,000  \n$— \n\nTax Fees (2) \n$—  \n$—  \n$— \n\nOther Fees (3) \n$—  \n$—  \n$— \n\nSubtotal \n$—  \n$150,000  \n$— \n\n  \n    \n    \n   \n\nBCRG Group \n    \n    \n   \n\nAudit Fees (1) \n$30,000  \n$30,000  \n$30,000 \n\nTax Fees (2) \n$—  \n$—  \n$— \n\nOther Fees (3) \n$—  \n$—  \n$— \n\nSubtotal \n$30,000  \n$30,000  \n$30,000 \n\n  \n    \n    \n   \n\nTotal \n$30,000  \n$180,000  \n$360,177 \n\n \n\n(1)Audit fees represent fees for professional services rendered for the audit or re-audit of our consolidated financial statements, consents,\nand in connection with certain of our filings with the U.S. Securities and Exchange Commission. BCRG Group was appointed on December 19,\n2025 as our independent registered public accounting firm for the year ended December 31, 2025, and subsequently re-audited and issued\nsuperseding unqualified opinions on our consolidated financial statements for the years ended December 31, 2024 and December 31, 2023.\nBCRG Group fees attributed to 2024 and 2023 reflect re-audit services performed during 2025. RBSM LLP fees reflect their original audit\nof fiscal year 2024. Fahn Kanne & Co. fees reflect their original audit of fiscal year 2023.\n\n \n\n127\n\n \n\n \n\n(2)Tax fees for the year ended December 31, 2023 were for services rendered by Fahn Kanne & Co. in connection with a tax audit and\ntax study. No tax fees were incurred for the years ended December 31, 2025 and 2024.\n\n \n\n(3)Other fees for the year ended December 31, 2023 were for services rendered by Fahn Kanne & Co. in connection with a benchmark\nstudy. No other fees were incurred for the years ended December 31, 2025 and 2024.\n\n \n\n**Audit Committee Pre-approval Policies and Procedures**\n\n \n\nOur audit committee has adopted a pre-approval policy for the engagement\nof our independent registered public accounting firm to perform certain audit and non-audit services. Pursuant to this policy, which is\ndesigned to assure that such engagements do not impair the independence of our auditors, the audit committee pre-approves annually a catalog\nof specific audit and non-audit services in the categories of audit services, audit-related services and tax services that may be performed\nby our independent registered public accounting firm. If a type of service, that is to be provided by our auditors, has not received such\ngeneral pre-approval, it will require specific pre-approval by our audit committee. The policy prohibits retention of the independent\nregistered public accounting firm to perform the prohibited non-audit functions defined in applicable SEC rules.\n\n \n\nOur audit committee pre-approved all audit and non-audit services provided\nto us during the periods listed above."}