{"url_path":"/sec/nrom/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 PRINCIPAL ACCOUNTING FEES AND SERVICES **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-08","source_url":"https://www.sec.gov/Archives/edgar/data/709005/0001654954-26-005747-index.html","accession_number":"0001654954-26-005747","cik":"0000709005","ticker":"NROM","issuer_name":"NOBLE ROMANS INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/709005/0001654954-26-005747-index.html","primary_entity_key":"0000709005","primary_entity_name":"NOBLE ROMANS INC"},"word_count":284,"has_tables":true,"body_markdown":"**ITEM 14.  PRINCIPAL ACCOUNTING FEES AND SERVICES **\n\n \n\nThe following table presents fees for professional audit services rendered by Assurance Dimensions, Sassetti, LLC (“Sassetti”) and Stephano Slack, LLC (“Slack”) for the audit of the Company’s annual financial statements and review of the Company’s quarterly financial statements, and fees billed for other services rendered by such firms during 2024 and 2025, respectively.\n\n \n\n \n\n \n\n**2024**\n\n \n\n \n\n**2025**\n\n \n\nAudit fees and review fees (1)\n\n \n$129,402\n \n\n \n$53,170\n \n\n ________________\n\n(1)\n\nAudit fees consist of fees rendered for professional services rendered by Assurance Dimensions and Sassetti for the audit of the Company’s financial statements included in the Company’s annual reports on Form 10-K for the year ended December 31, 2024, and the review of the unaudited financial statements included in the Company’s quarterly reports on Form 10-Q during 2024 by Assurance Dimensions and Sassetti. Slack has been engaged for the review of the Company’s quarterly reports on Form 10-Q for 2025’ along with the 2025 annual audit.\n\n \n\nThe engagement of Sassetti and Slack, for conducting the audit of the Company’s financial statements for the year ended December 31, 2024 and 2025, respectively, and for the review of its financial statements included in the Company’s quarterly reports on Form 10-Q for ’2024 and 2025 by Assurance Dimensions, Sassetti and Slack, respectively, was pre-approved by the Company’s board of directors. None of Assurance Dimensions, Sassetti and Slack has been engaged by the Company to perform any services other than audits of the financial statements included in its Form 10-Ks and review of the financial statements in its Form 10-Qs. The board of directors does not have a pre-approval policy with respect to work performed by the Company’s independent auditor.\n\n \n\n \n\n31\n\n*Table of Contents*\n\n \n\n**PART IV**"}