{"url_path":"/sec/royl/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":"2026-07-13","source_url":"https://www.sec.gov/Archives/edgar/data/1694617/0001185185-26-002897-index.html","accession_number":"0001185185-26-002897","cik":"0001694617","ticker":"ROYL","issuer_name":"Royale Energy, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1694617/0001185185-26-002897-index.html","primary_entity_key":"0001694617","primary_entity_name":"Royale Energy, Inc."},"word_count":301,"has_tables":true,"body_markdown":"**Item 14. Principal Accountant Fees and Services**\n\n \n\nHORNE LLP (“HORNE”) was the Company’s independent\nregistered public accounting firm for the year ended December 31, 2024. Effective as of November 1, 2025, the partners and professional\nstaff of HORNE joined BDO USA, P.C. (“BDO”). As a result of this transaction, HORNE resigned as the Company’s independent\nregistered public accounting firm effective as of November 1, 2025 and the Company, through and with the approval of the Audit Committee,\nappointed BDO as its independent registered public accounting firm. The following table sets forth the aggregate fees incurred by HORNE\nfor the fiscal year ended December 31, 2024 and by HORNE and BDO for the fiscal year ended December 31, 2025.\n\n \n\n** **** **\n**2025**** **** **\n**2024**** **\n\nAudit fees (1) \n$280,000  \n$250,000 \n\nTax fees (2) \n -  \n - \n\nAll other fees (3) \n -  \n 6,500 \n\nTotal \n$280,000  \n$256,500 \n\n \n\n(1)\nAudit fees are fees for professional services rendered for the audit of Royale Energy’s annual financial statements, reviews of financial statements included in the Company’s Forms 10-Q, audit and review of financial statements of an acquired asset, and reviews of documents filed with the U.S. Securities and Exchange Commission.\n\n \n \n\n(2)\nTax fees consist of tax planning, consulting and tax return reviews.\n\n \n \n\n(3)\nAdditional fees related to debt and equity restructuring transaction.\n\n \n\nThe Company’s audit committee has adopted policies for the pre-approval\nof all audit and non-audit services provided by the Company’s independent auditor. The policy requires pre-approval by the audit\ncommittee of specifically defined audit and non-audit services. Unless the specific service has been previously pre-approved with respect\nto that year, the audit committee must approve the permitted service before the independent auditor is engaged to perform it. During 2025\nand 2024 all such audit services and their fees were pre-approved by the audit committee.\n\n \n\n20\n\n[Table of Contents](#toc) \n\n \n\n**PART IV**"}