{"url_path":"/sec/qums/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":"2026-06-15","source_url":"https://www.sec.gov/Archives/edgar/data/2070900/0001829126-26-006482-index.html","accession_number":"0001829126-26-006482","cik":"0002070900","ticker":"QUMS","issuer_name":"Quantumsphere Acquisition Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2070900/0001829126-26-006482-index.html","primary_entity_key":"0002070900","primary_entity_name":"Quantumsphere Acquisition Corp"},"word_count":305,"has_tables":true,"body_markdown":"**Item 14. Principal Accounting Fees and Services.**\n\n \n\nCBIZ CPAs P.C., or “CBIZ”, acts as our independent registered public accounting firm. The following is a summary of fees paid to CBIZ for services rendered.\n\n \n\n*Audit Fees.* Audit fees\nconsist of fees for professional services rendered for the audit of our year-end financial statements and services that are normally provided\nby CBIZ in connection with regulatory filings. The aggregate fees of CBIZ for professional services rendered for the audit of our annual\nfinancial statements, review of the financial information included in our Forms 8-K for the respective periods and reviews of registration\nstatements filed with the SEC, and other required filings with the SEC totaled $146,560 and $nil for the year ended March 31, 2026\nand for the period from July 23, 2024 (inception) through March 31, 2025, respectively. The above amounts include interim procedures,\naudit fees, and reviews of registration statements.\n\n \n\n*Audit-Related Fees.* Audit-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We did not pay CBIZ for any audit-related fees for the year ended March 31, 2026 and for the period from July 23, 2024 (inception) through March 31, 2025.\n\n \n\n*Tax Fees.* We did not pay CBIZ for tax return services, planning and tax advice for the year ended March 31, 2026 and for the period from July 23, 2024 (inception) through March 31, 2025.\n\n \n\n*All Other Fees.* We did not pay CBIZ for any other services for the year ended March 31, 2026 and for the period from July 23, 2024 (inception) through March 31, 2025.\n\n \n\n42\n\n \n\n \n\n**PART IV**"}