{"url_path":"/sec/modd/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":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1074871/0001213900-26-073223-index.html","accession_number":"0001213900-26-073223","cik":"0001074871","ticker":"MODD","issuer_name":"Modular Medical, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1074871/0001213900-26-073223-index.html","primary_entity_key":"0001074871","primary_entity_name":"Modular Medical, Inc."},"word_count":307,"has_tables":true,"body_markdown":"ITEM\n14. PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\n \n\nThe\nfollowing table shows the fees billed to us by Farber Hass Hurley LLP, or Farber, our independent registered public accounting firm,\nfor the audit of our consolidated financial statements and other services provided (in thousands).\n\n \n\n  \nYear ended\n\nMarch 31, \n\n  \n2026  \n2025 \n\nAudit fees(1) \n$102  \n$94 \n\nAudit-related fees(2) \n 30  \n 16 \n\nTotal(3) \n$132  \n$110 \n\n \n\n \n\n(1)Audit\nfees consisted of fees for professional services rendered for the audit of our annual consolidated financial statements and reviews of\nour quarterly consolidated financial statements.\n\n(2)Audit-related\nfees consisted of fees for services related to our filing of SEC registration statements and sales of our securities under registration\nstatements.\n\n(3)Farber\ndid not provide any non-audit or other services other than those reported under “Audit fees” and “Audit-related fees.”\n\n \n\nThe\nAudit Committee meets with our independent registered public accounting firm at least four times a year. At such times, the Audit Committee\nreviews and approves both audit and non-audit services performed by the independent registered public accounting firm, as well as the\nfees charged for such services. The Audit Committee is responsible for pre-approving all auditing services and non-auditing services\n(other than non-audit services falling within the *de minimis*exception set forth in Section 10A(i) (1)(B) of the Exchange Act\nand non-audit services that independent auditors are prohibited from providing to us) in accordance with the following guidelines: (1)\npre-approval policies and procedures must be detailed as to the particular services provided; (2) the Audit Committee must be informed\nabout each service; and (3) the Audit Committee may delegate pre-approval authority to one or more of its members, who shall report to\nthe full committee, but shall not delegate its pre-approval authority to management. Among other things, the Audit Committee examines\nthe effect that performance of non-audit services may have upon the independence of the auditors.\n\n \n\n61 \n\n \n\n \n\nPART\nIV"}