{"url_path":"/sec/mgti/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":"2026-03-17","source_url":"https://www.sec.gov/Archives/edgar/data/1001601/0001493152-26-010453-index.html","accession_number":"0001493152-26-010453","cik":"0001001601","ticker":"MGTI","issuer_name":"MGT CAPITAL INVESTMENTS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1001601/0001493152-26-010453-index.html","primary_entity_key":"0001001601","primary_entity_name":"MGT CAPITAL INVESTMENTS, INC."},"word_count":307,"has_tables":true,"body_markdown":"** **\n\n**Item\n14. Principal Accountant Fees and Services**\n\n \n\nEffective\nJanuary 5, 2017, RBSM LLP became our current independent auditor. The following is a summary of the fees billed by our independent auditors\nfor professional services rendered for the fiscal years ended December 31, 2025 and 2024.\n\n \n\n  \nYear\nEnded December 31, \n\n  \n2025  \n2024 \n\nAudit\nfees \n$92  \n$111 \n\nTax\nfees \n –  \n – \n\nAudit-related\nfees \n –  \n – \n\nOther\nfees \n –  \n – \n\n  \n$92  \n$111 \n\n \n\nAudit\nfees consist of fees billed for services rendered for the audit of our financial statements and review of our financial statements included\nin our quarterly reports on Form 10–Q.\n\n \n\nTax\nfees consist of fees billed for professional services related to the preparation of our U.S. federal and state income tax returns and\ntax advice.\n\n \n\nAudit–related\nfees consist of fees reasonably related to the performance of the audit or review of the Company’s financial statements that are\nnot reported as “Audit Fees.”\n\n \n\nAll\nother fees consist of fees for other miscellaneous items, including fees related to registrations statements.\n\n \n\nAll\nservices provided by the Company’s independent auditor were approved by the Company’s audit committee.\n\n \n\n**Pre–Approval\nPolicy of Services Performed by Independent Registered Public Accounting Firm**\n\n \n\nThe\nAudit Committee’s policy is to pre–approve all audit and non–audit related services, tax services and other services.\nPre–approval is generally provided for up to one year, and any pre–approval is detailed as to the particular service or category\nof services and is generally subject to a specific budget. The Audit Committee has delegated the pre–approval authority to its\nchairperson when expedition of services is necessary. The independent registered public accounting firm and management are required to\nperiodically report to the full Audit Committee regarding the extent of services provided by the independent registered public accounting\nfirm in accordance with this pre–approval and the fees for the services performed to date.\n\n \n\n21\n\n \n\n \n\n**PART\nIV**"}