{"url_path":"/sec/stkl/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/351834/0001062993-26-002169-index.html","accession_number":"0001062993-26-002169","cik":"0000351834","ticker":"STKL","issuer_name":"SunOpta Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/351834/0001062993-26-002169-index.html","primary_entity_key":"0000351834","primary_entity_name":"SunOpta Inc."},"word_count":397,"has_tables":true,"body_markdown":"**ITEM 14 - PRINCIPAL ACCOUNTING FEES AND SERVICES.**\n\n**Auditor Fees**\n\nThe following table sets forth fees for professional services provided by Ernst & Young LLP (\"EY\") for each of the last two fiscal years (including out-of-pocket expenses):\n\n** **\n**Fiscal 2025**\n**Fiscal 2024**\n\nFee Category\n($)\n($)\n\nAudit Fees(1)\n1,782,000\n1,660,414\n\nAudit-Related Fees\n--\n--\n\nTax Fees(2)\n11,312\n59,882\n\nAll Other Fees**(3)**\n20,000\n--\n\nTotal\n1,813,312\n1,720,296\n\n(1) Audit fees include fees related to the integrated audit of the Company's annual consolidated financial statements and internal control over financial reporting and reviews of financial statements included in the Company's Quarterly Reports on Form 10-Q.\n\n(2) Tax fees are related to tax advice and tax planning services.\n\n(3) All other fees are related to services provided in conjunction with the Arrangement.\n\n52\n\n**Pre-Approval of Audit and Non-Audit Services**\n\nThe Audit Committee has a policy for the pre-approval of audit and non-audit services that may be provided by the Company's independent registered public accounting firm. The Audit Committee's policy is to require pre-approval for all audit and permissible non-audit services provided by the Company's external auditor prior to their engagement with the exception that management is authorized to engage the external auditor in respect of services to the extent that (a) such required services could not reasonably be completed by another firm (e.g. assistance with responses to continuous disclosure review comment letters from regulatory authorities, comfort letters, consent letters, statutory audits), (b) each individual engagement is not more than $50,000, and (c) the aggregate for all engagements does not exceed $100,000. Any pre-approval is detailed as to the particular service or category of services and is generally subject to a specific budget. The Audit Committee has delegated to its Chair authority to pre-approve proposed audit and non-audit services that arise between Audit Committee meetings, provided that the decision to approve the service is presented to the full Audit Committee for consideration at the next scheduled Audit Committee meeting. All audit and non-audit services performed by EY during the fiscal years ended January 3, 2026 and December 28, 2024 were approved in accordance with this policy.\n\n**Financial Information Systems Design and Implementation Fee**\n\nNo fees were billed to the Company by EY during any of the last two fiscal years for professional services described in Paragraph (c)(4)(ii) of Rule 2-01 of Regulation S-X (financial information systems design and implementation services).\n\n**PART IV**"}