{"url_path":"/sec/slmt/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1939965/0001213900-26-057974-index.html","accession_number":"0001213900-26-057974","cik":"0001939965","ticker":"SLMT","issuer_name":"Brera Holdings PLC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1939965/0001213900-26-057974-index.html","primary_entity_key":"0001939965","primary_entity_name":"Brera Holdings PLC"},"word_count":433,"has_tables":true,"body_markdown":"**Item\n16C.****Principal Accountant Fees and Services**\n\n \n\nThe following table represents aggregate\nfees billed to the Company for fiscal years ended December 31, 2025 and 2024 by TAAD LLP, the Company’s principal accounting firm\nuntil September 2024, and Reliant CPA PC, the Company’s principal accounting firm since September 2024.\n\n \n\n  \nFor the year ended\nDecember\n31, \n\n  \n2025  \n2024 \n\nAudit Fees \n$846,605  \n$220,740 \n\nAudit-Related Fees \n$-  \n$- \n\nTax Fees \n$-  \n$- \n\nAll Other Fees \n$-  \n$- \n\nTotal \n$846,605  \n$220,740 \n\n ** **\n\n92\n\n \n\n** **\n\n*Audit Fees*\n\n \n\nAudit fees consisted of the aggregate\nfees for the audits of our consolidated financial statements, half year reviews, consents, and assistance with review of documents filed\nwith the SEC. Fees for the years ended December 31, 2025 and 2024, also include the fees related to audit activities conducted under\nPCAOB standards.\n\n* *\n\n*Audit Related Fees*\n\n \n\nAudit-related fees consist of the aggregate\nfees billed for each of the last two fiscal years for assurance and related services performed by the Company’s principal accountant\nthat are reasonably related to the performance of the audit or review of our financial statements and are not reported under the paragraph\ncaptioned “*Audit Fees*” above. We did not engage our principal accountant to provide assurance or related services\nduring the last two fiscal years.\n\n* *\n\n*Tax Fees*\n\n \n\nTax fees consist of aggregate fees billed\nfor each of the last two fiscal years for professional services performed by the Company’s principal accountant with respect to\ntax compliance, tax advice, tax consulting and tax planning. We did not engage our principal accountant to provide tax compliance, tax\nadvice or tax planning services during the last two fiscal years.\n\n* *\n\n*All Other Fees*\n\n \n\nAll other fees consist of aggregate fees\nbilled for each of the last two fiscal years for products and services provided by the Company’s principal accountant, other than\nfor the services reported under the headings “*Audit Fees*,” “*Audit-Related Fees*” and “*Tax\nFees*” above. We did not engage our principal accountant to render services to us during the last two fiscal years, other than\nas reported above.\n\n** **\n\n**Audit Committee’s Pre-Approval Policies and Procedures**\n\n \n\nOur audit committee has adopted a pre-approval\npolicy for the engagement of our independent accountant to perform certain audit and non-audit services. Pursuant to this policy, which\nis designed to ensure that such engagements do not impair the independence of our auditors, the audit committee pre-approves each type\nof audit, audit-related, tax and other permitted services, subject to the ability of the audit committee to delegate certain pre-approval\nauthority to one or more of its members. All of the fees listed in the table above were approved by our audit committee."}