{"url_path":"/sec/petv/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":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1512922/0001493152-26-031136-index.html","accession_number":"0001493152-26-031136","cik":"0001512922","ticker":"PETV","issuer_name":"PetVivo Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1512922/0001493152-26-031136-index.html","primary_entity_key":"0001512922","primary_entity_name":"PetVivo Holdings, Inc."},"word_count":361,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTING FEES AND SERVICES**\n\n** **\n\n**Auditor\nInformation:**\n\n** **\n\nAuditor\nName: Stephano Slack LLC\n\nPCAOB\nID: 3523\n\nLocation:\nWayne, Pennsylvania\n\n** **\n\n**Audit\nFees**\n\n** **\n\nThe\naggregate fees billed for the fiscal years ended March 31, 2026 and 2025 for professional services rendered by Stephano Slack LLC, the\nprincipal accountant for the audit of the Company’s annual financial statements included in our Form 10-K and review of our quarterly\nunaudited financial statements or services that are normally provided by the accountant in connection with statutory and regulatory filings\nor engagements for those fiscal years were $52,000 and $59,500 respectively.\n\n \n\n**Audit-Related\nFees**\n\n** **\n\nFor\nthe fiscal years ended March 31, 2026 and 2025, there were no fees billed for services reasonably related to the performance of the audit\nor review of the financial statements outside of those fees disclosed above under “Audit Fees.”\n\n \n\n**Tax\nFees**\n\n** **\n\nFor\nthe fiscal years ended March 31, 2026, and 2025, there were no fees billed for services for tax compliance, tax advice, and tax planning\nwork by our principal accountants.\n\n \n\n**All\nOther Fees**\n\n** **\n\nNone.\n\n \n\n**Pre-Approval\nPolicies and Procedures**\n\n** **\n\nThe\nAudit Committee’s policy is to pre-approve all audit and permissible non-audit services provided by the independent public accountants.\nThese services may include audit services, audit-related services, tax services and other services. Pre-approval is generally provided\nfor up to one year and any pre-approval is detailed as to the particular service or category of services and is generally subject to\na specific budget. Stephano Slack LLC and management are required to periodically report to the Audit Committee regarding the extent\nof services provided by the independent public accountants in accordance with this pre-approval, and the fees for the services performed\nto date. The Audit Committee may also pre-approve particular services on a case-by-case basis. The Audit Committee approved one hundred\npercent (100%) of all services provided by Stephano Slack LLC during Fiscal 2026 and 2025.\n\n \n\nThe\nAudit Committee has considered the nature and amount of the fees billed by Stephano Slack LLC and believes that the provision of the\nservices for activities unrelated to the audit is compatible with maintaining the independence of both Stephano Slack LLC and Assurance\nDimension.\n\n \n\n45\n\n \n\n \n\n**PART\nIV**"}