{"url_path":"/sec/sila/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/A","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1567925/0001567925-26-000013-index.html","accession_number":"0001567925-26-000013","cik":"0001567925","ticker":"SILA","issuer_name":"Sila Realty Trust, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1567925/0001567925-26-000013-index.html","primary_entity_key":"0001567925","primary_entity_name":"Sila Realty Trust, Inc."},"word_count":729,"has_tables":true,"body_markdown":"Item 14. Principal Accounting Fees and Services.\n\nIndependent Registered Public Accounting Firm\n\nKPMG is the independent registered public accounting firm selected by our Audit Committee for the fiscal year ended December 31, 2025. KPMG has served as our independent registered public accounting firm since 2014.\n\n21\n\nThe Audit Committee reviewed the audit and non-audit services performed by KPMG, as well as the fees charged by KPMG for such services. The aggregate fees billed to us for professional accounting services by KPMG for the years ended December 31, 2025 and December 31, 2024, are respectively set forth in the table below.\n\nYear Ended\nDecember 31, 2025Year Ended\nDecember 31, 2024\n\nAudit fees(1)\n$1,164,053 $1,435,000 \n\nAudit-related fees— — \n\nTax fees— — \n\nAll other fees— — \n\nTotal$1,164,053 $1,435,000 \n\n1.Audit fees for the year ended December 31, 2024 include KPMG's initial audit of the Company's internal control over financial reporting due to (among other things) the Company's status as a large accelerated filer as of June 30, 2024.\n\nFor purpose of the preceding table, the fees are classified as follows:\n\n•Audit fees - These are fees for professional services performed for the audit of our annual financial statements and internal control over financial reporting, the required review of quarterly financial statements and other procedures performed by the independent auditors in order for them to be able to form an opinion on our consolidated financial statements. These fees also cover services that are normally provided by independent auditors in connection with statutory and regulatory filings or engagements and other services that generally only the independent auditor reasonably can provide, such as services associated with filing registration statements, periodic reports and other filings with the SEC, and audits of acquired properties or businesses or statutory audits for our subsidiaries or affiliates.\n\n•Audit-related fees - These are fees for assurance and related services that traditionally are performed by independent auditors, such as due diligence related to acquisitions and dispositions and attestation services that are not required by statute.\n\n•Tax fees - These are fees for all professional services performed by professional staff, except those services related to the audit of our financial statements. These include fees for tax compliance, tax planning, and tax advice, including federal, state and local issues. Services may also include assistance with tax audits and appeals before the IRS and similar state and local agencies, as well as federal, state, and local tax issues related to due diligence.\n\n•All other fees - These are fees for other permissible work performed that do not meet the above-described categories. No fees the Company incurred in 2025 or 2024 were for services other than audit, audited-related and tax.\n\nPre-Approval Policies\n\nThe Audit Committee's charter imposes a duty on the Audit Committee to pre-approve all auditing services performed for us by our independent auditors, as well as all permitted non-audit services (including the fees and terms thereof) in order to ensure that the provision of such services does not impair the auditors’ independence. Unless a type of service to be provided by the independent auditors has received “general” pre-approval, it will require “specific” pre-approval by the Audit Committee.\n\nAll requests for services to be provided by the independent auditor that do not require specific pre-approval by the Audit Committee will be submitted to management and must include a detailed description of the services to be rendered. Management will determine whether such services are included within the list of services that have received the general pre-approval of the Audit Committee. The Audit Committee will be informed on a timely basis of any such services rendered by the independent auditors.\n\nRequests to provide services that require specific pre-approval by the Audit Committee will be submitted to the Audit Committee by both the independent auditors and the principal financial officer, and must include a joint statement as to whether, in their view, the request is consistent with the SEC’s rules on auditor independence. All amounts require specific pre-approval by the Audit Committee prior to the engagement of KPMG. All amounts specifically pre-approved by the chair of the Audit Committee in accordance with this policy, are to be disclosed to the full Audit Committee at the next regularly scheduled meeting. All services rendered by KPMG for the years ended December 31, 2025 and December 31, 2024 were pre-approved in accordance with the policies and procedures described above.\n\n22\n\nPART IV"}