{"url_path":"/sec/pmnt/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/1849221/0001493152-26-030418-index.html","accession_number":"0001493152-26-030418","cik":"0001849221","ticker":"PMNT","issuer_name":"Perfect Moment Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1849221/0001493152-26-030418-index.html","primary_entity_key":"0001849221","primary_entity_name":"Perfect Moment Ltd."},"word_count":217,"has_tables":true,"body_markdown":"** **\n\n**ITEM\n14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\n**Audit\nFees**\n\n \n\nThe\nfollowing table shows the fees that we paid for audit and other services provided by Weinberg & Company, P.A., our independent registered\npublic accounting firm for fiscal years ended 2026 and 2025, respectively (amounts in thousands).\n\n \n\nFees \n2026  \n2025 \n\nAudit Fees \n$219 \n$272 \n\nAudit Related Fees \n 6 \n 44 \n\nTax Fees \n - \n - \n\nOther Fees related to initial public offering \n -  \n - \n\nTotal Fees \n$225  \n$316 \n\n \n\nAudit\nFees —This category includes the audit of our annual financial statements and services that are normally provided by the independent\nauditors in connection with engagements for those fiscal years.\n\n \n\nAudit-Related\nFees — This category consists of assurance and related services by the independent auditor that are reasonably related to the performance\nof the audit or review of our financial statements and are not reported above under “Audit Fees”.\n\n \n\nAll\nOther Fees — This category consists of fees for other miscellaneous items.\n\n \n\n**Pre-Approval\nPolicies and Procedures**\n\n \n\nThe\nAudit Committee has adopted policies and procedures to oversee the external audit process and pre-approves all services provided by our\nindependent registered public accounting firm. All of the above services and fees were reviewed and approved by our board of directors\nor Audit Committee, as applicable, before the respective services were rendered.\n\n \n\n58\n\n \n\n \n\n**PART\nIV**"}