{"url_path":"/sec/sgrp/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":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1004989/0001437749-26-010508-index.html","accession_number":"0001437749-26-010508","cik":"0001004989","ticker":"SGRP","issuer_name":"SPAR Group, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1004989/0001437749-26-010508-index.html","primary_entity_key":"0001004989","primary_entity_name":"SPAR Group, Inc."},"word_count":483,"has_tables":true,"body_markdown":"**Item 14. Principal Accountant Fees and Services**\n\n \n\nBDO USA, P.C. (\"BDO\"), an independent registered accounting firm, has served as the Company's principal independent registered accounting firm since October 2013 to audit the consolidated financial statements of the Company, including the Company’s consolidated financial statements for its year ending December 31, 2025, for the Company's business in the United States and Canada.\n\n \n\nIn the past, BDO audited certain foreign subsidiaries of SGRP through BDO's affiliates in those countries, but the Company has disposed of most of its foreign operating joint venture subsidiaries as described in the 2025 Annual Report and other SEC reports. \n\n \n\n**Audit Fees**\n\n \n\nThe aggregate fees billed to the Company for professional accounting services by BDO, including the audit of the Company's annual financial statements for the years ended December 31, 2025 and 2024, are set forth in the table below (amounts in thousands):\n\n \n\n \n\n**2025**\n\n**2024**\n\nAudit fees\n\n$\n886\n$\n782\n\nAudit-related fees\n\n \n34\n \n30\n\nTax fees\n\n \n12\n \n11\n\nTotal\n\n$\n932\n$\n823\n\n \n\n \n\n19\n\n \n\n \n\nFor purposes of the preceding table professional fees are classified as follows:\n\n \n\n \n\n \n\n●\n\nAudit fees — These are fees for professional services performed for the audit of our annual financial statements and the required review of quarterly financial statements and other procedures performed by the independent registered accounting firm in order for them to be able to form an opinion on the Company's consolidated financial statements. These fees also cover services that are normally provided by independent registered accounting firm in connection with statutory and regulatory filings or engagements.\n\n \n\n●\n\nAudit-related fees — These are fees for assurance and related services that traditionally are performed by an independent registered accounting firm that are reasonably related to the performance of the audit or review of the financial statements. Audit related fees in the above table represent fees for the audit of the Corporation's 401(k).\n\n \n\n●\n\nTax fees — These are fees for all professional services performed by professional staff in our independent registered accounting firm's tax division, except those services related to the audit of the Company's financial statements. These include fees for tax compliance, tax planning and tax advice, including federal, state and local issues.\n\n \n\nSince the Audit Committee's formation in 2003, as required by applicable law and Nasdaq rules, each audit-related or tax or other non-audit service performed by the Company's independent registered accounting firm either: (i) was approved in advance on a case-by-case basis by SGRP's Audit Committee; or (ii) fit within a pre-approved \"basket\" of audit-related or tax and other non-audit services of limited amount, scope and duration established in advance by SGRP's Audit Committee. In connection with the standards for independence of the Company's independent registered accounting firm promulgated by the SEC, the Audit Committee considers (among other things) whether the provision of such services would be compatible with maintaining the independence of the Company's registered independent accounting firm.\n\n \n\n \n\n20\n\n \n\n \n\n \n\n**PART IV**"}