{"url_path":"/sec/sund/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","doc_date":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1171838/0001493152-26-031046-index.html","accession_number":"0001493152-26-031046","cik":"0001171838","ticker":"SUND","issuer_name":"Sundance Strategies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1171838/0001493152-26-031046-index.html","primary_entity_key":"0001171838","primary_entity_name":"Sundance Strategies, Inc."},"word_count":280,"has_tables":true,"body_markdown":"**ITEM\n14: Principal Accounting Fees and Services**\n\n \n\nThe\nfollowing is a summary of the fees billed to us by our principal accountants during fiscal years ended March 31, 2026, and 2025:\n\n \n\nFee Category \n2026  \n2025 \n\nAudit Fees \n$65,500  \n$64,000 \n\nAudit-related Fees \n -  \n - \n\nTax Fees \n -  \n - \n\nAll Other Fees \n -  \n - \n\nTotal Fees \n$65,500  \n$64,000 \n\n \n\n**Audit\nFees -**Consists of fees for professional services rendered by our principal accountants for the audit of our annual financial statements\nand review of the financial statements included in our Forms 10-Q or services that are normally provided by our principal accountants\nin connection with statutory and regulatory filings or engagements including out of pocket expenses.\n\n \n\n**Audit-related\nFees -** Consists of fees for assurance and related services by our principal accountants that are reasonably related to the performance\nof the audit or review of our financial statements and are not reported under “Audit fees.”\n\n \n\n**Tax\nFees -** Consists of fees for professional services rendered by our principal accountants for tax compliance, tax advice and tax planning.\n\n \n\n**All\nOther Fees -** Consists of fees for products and services provided by our principal accountants, other than the services reported under\n“Audit fees,” “Audit-related fees,” and “Tax fees” above.\n\n \n\n40\n\n \n\n \n\n**Policy\non Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditors**\n\n \n\nWe\nhave not adopted an Audit Committee; therefore, there is no Audit Committee policy in this regard. However, we do require approval in\nadvance of the performance of professional services to be provided to us by our principal accountant. Additionally, all services rendered\nby our principal accountant are performed pursuant to a written engagement letter between us and the principal accountant.\n\n \n\n**PART\nIV**"}