{"url_path":"/sec/nord/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1011060/0001493152-26-033203-index.html","accession_number":"0001493152-26-033203","cik":"0001011060","ticker":"NORD","issuer_name":"Nordicus Partners Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1011060/0001493152-26-033203-index.html","primary_entity_key":"0001011060","primary_entity_name":"Nordicus Partners Corp"},"word_count":253,"has_tables":true,"body_markdown":"**Item\n14. Principal Accountant Fees and Services**\n\n** **\n\nThe\nfollowing is a summary of the fees billed to us by our independent registered public accounting firm, for professional services rendered\nduring the fiscal years ended March 31, 2026 and 2025.\n\n \n\n  \nMarch\n31, 2026  \nMarch\n31, 2025 \n\nAudit fees - Fruci & Associates\nII, PLLC \n$72,406  \n$55,035 \n\nAudit related fees \n$3,098  \n$— \n\nTax fees \n$—  \n$— \n\nAll other fees \n$—  \n$— \n\nTotal \n$75,504  \n$55,035 \n\n** **\n\nAll\nof the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided\nby the accountant in connection with statutory and regulatory filings or engagements for the last two fiscal years were approved by our\nboard of directors.\n\n** **\n\n**Audit\nFees**\n\n** **\n\nAudit\nfees consist of fees billed for professional services rendered for the audit of our financial statements, the review of interim financial\nstatements included in quarterly reports and services that are normally provided by the principal accountants in connection with statutory\nand regulatory filings or engagements.\n\n** **\n\n**Audit\nRelated Fees**\n\n** **\n\nAudit-related\nfees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review\nof our financial statements and are not reported under “Audit Fees”.\n\n** **\n\n27\n\n \n\n** **\n\n**Tax\nFees**\n\n** **\n\nTax\nfees consist of fees billed for professional services for tax compliance, tax advice and tax planning. These services include preparation\nof federal and state income tax returns.\n\n** **\n\n**All\nOther Fees**\n\n** **\n\nAll\nother fees consist of fees for products and services other than the services reported above."}