{"url_path":"/sec/ofal/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/2036307/0001493152-26-033093-index.html","accession_number":"0001493152-26-033093","cik":"0002036307","ticker":"OFAL","issuer_name":"OFA Group","edgar_url":"https://www.sec.gov/Archives/edgar/data/2036307/0001493152-26-033093-index.html","primary_entity_key":"0002036307","primary_entity_name":"OFA Group"},"word_count":395,"has_tables":true,"body_markdown":"**ITEM\n14. Principal Accounting Fees and Services**\n\n \n\nThe\nfollowing table sets forth the fees billed by our independent accountants, M&K CPAS, PLLC (“M&K”) for the years ended\nMarch 31, 2026 and 2025.\n\n \n\n  \nYear\nEnded March 31, \n\n  \n2026  \n2025 \n\nAudit\nfees \n$74,100  \n$49,500 \n\nAudit-related\nfees \n$-  \n$- \n\nTax\nfees \n$-  \n$- \n\nAll\nother fees \n$-  \n$- \n\n \n\n**Audit\nFees**\n\n \n\nAudit\nfees consist of fees for professional services rendered for the audit of our year-end financial statements and services that are normally\nprovided by M&K in connection with regulatory filings. The aggregate fees of M&K for professional services rendered for the audit\nof our annual financial statements, review of the financial information include in our filings with the SEC for the years ended March\n31, 2026 and 2025 totaled approximately $74,100 and $49,500, respectively. The above amounts include interim procedures and audit fees, as\nwell as attendance at audit committee meetings.\n\n \n\n**Audit-Related\nFees**\n\n \n\nAudit-related\nfees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of\nour financial statements and are not reported under “Audit Fees.” These services include attest services that are not\nrequired by statute or regulation and consultations concerning financial accounting and reporting standards. We did not paid M&K\nany audit-related fees for the years ended\nMarch 31, 2026 and 2025, respectively.\n\n \n\n**Tax\nFees**\n\n \n\nWe\ndid not pay M&K for tax services, planning or advice for the years ended March 31, 2026 and 2025.\n\n \n\n**All\nOther Fees**\n\n \n\nWe\ndid not pay M&K for any other services for the years ended March 31, 2026 and 2025.\n\n \n\n**Procedures\nFor Board of Directors Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditor**\n\n \n\nOur\naudit committee was formed upon the consummation of our IPO. As a result, the audit committee did not pre-approve all of the foregoing\nservices, although any services rendered prior to the formation of our audit committee were approved by our board of directors. Since\nthe formation of our audit committee, and on a going-forward basis, the audit committee has and will pre-approve all auditing services\nand permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis\nexceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of\nthe audit).\n\n \n\n97\n\n \n\n \n\n**PART\nIV**"}