{"url_path":"/sec/qdmi/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/1094032/0001213900-26-073119-index.html","accession_number":"0001213900-26-073119","cik":"0001094032","ticker":"QDMI","issuer_name":"QDM International Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1094032/0001213900-26-073119-index.html","primary_entity_key":"0001094032","primary_entity_name":"QDM International Inc."},"word_count":161,"has_tables":true,"body_markdown":"**Item 14. Principal Accountant Fees and Services.**\n\n \n\nThe following table sets forth fees billed to\nus by our independent registered public accounting firm, ZH CPA, during the fiscal years ended March 31, 2026 and 2025 for: (i) services\nrendered for the audit of our annual financial statements and the review of our quarterly financial statements; (ii) services by our independent\nregistered public accounting firms that are reasonably related to the performance of the audit or review of our financial statements and\nthat are not reported as audit fees; (iii) services rendered in connection with tax compliance, tax advice and tax planning; and (iv)\nall other fees for services rendered.\n\n \n\n  \n2026  \n2025 \n\nAudit Fees \n$135,000  \n$115,000 \n\nAudit-Related Fees \n —  \n — \n\nTax Fees \n —  \n — \n\nAll Other Fees \n —  \n — \n\nTotal \n$135,000  \n$115,000 \n\n** **\n\n**Pre-Approval Policies and Procedures**\n\n \n\nOur Board is responsible for approving all related\nparty transactions. We have not adopted written policies and procedures specifically for related party transactions.\n\n \n\n63\n\n \n\n \n\n**PART IV**"}