{"url_path":"/sec/rdcm/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C PRINCIPAL ACCOUNTANT FEES AND SERVICES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1016838/0001213900-26-036862-index.html","accession_number":"0001213900-26-036862","cik":"0001016838","ticker":"RDCM","issuer_name":"RADCOM LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1016838/0001213900-26-036862-index.html","primary_entity_key":"0001016838","primary_entity_name":"RADCOM LTD"},"word_count":308,"has_tables":true,"body_markdown":"**ITEM\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nKost\nForer Gabbay & Kasierer, a member of EY Global, is our independent registered public accounting firm. Fees for professional services\nin 2025 and 2024 were as follows:\n\n \n\n  \n2025  \n2024 \n\nAudit Fees \n$360,000  \n$285,000 \n\nAudit Related Fees \n$5,591  \n$9,832 \n\nTax Fees \n$30,238  \n$24,568 \n\nAll Other Fees \n$5,795  \n$- \n\nTotal \n$401,624  \n$319,400 \n\n \n\n“Audit\nfees” include fees for the audit of our annual financial statements. This category also includes services that generally the independent\naccountant provides, such as consents and assistance with and review of documents filed with the SEC.\n\n \n\nAudit\nrelated fees included fees associated with the annual report for the IIA and accounting consultations regarding the accounting\ntreatment of matters that occur in the regular course of business, implications of new accounting pronouncements, acquisitions and other\naccounting issues that occur from time to time.\n\n \n\nTax\nfees included tax compliance, including the preparation of tax returns, tax planning and tax advice, including assistance with tax audits\nand appeals, advice related to acquisitions, transactions and transfer pricing.\n\n \n\n68\n\n \n\n \n\n**Audit\nCommittee’s Pre-Approval Policies and Procedures**\n\n** **\n\nOur\nAudit Committee oversees our independent auditors. See also the description under the heading “Board Practices” in “Item\n6—Directors, Senior Management and Employees – Board Practices.” Our Audit Committee’s policy is to approve\nany audit or permitted non-audit services proposed to be provided by our independent auditors, before engaging our independent auditors\nto provide such services. Pursuant to this policy, which is designed to ensure that such engagements do not impair the independence of\nour auditors, the Chairman of our Audit Committee is authorized to approve any such services between the meetings of our Audit Committee,\nsubject to ratification by the Audit Committee, and to report any such approvals to the Audit Committee at its next meeting. All the\nfees set forth above were approved by the Audit Committee."}