{"url_path":"/sec/svmb/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":"2026-07-20","source_url":"https://www.sec.gov/Archives/edgar/data/1647822/0001493152-26-033861-index.html","accession_number":"0001493152-26-033861","cik":"0001647822","ticker":"SVMB","issuer_name":"Jingbo Technology, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1647822/0001493152-26-033861-index.html","primary_entity_key":"0001647822","primary_entity_name":"Jingbo Technology, Inc."},"word_count":179,"has_tables":true,"body_markdown":"**Item\n14. Principal Accountant Fees and Services.**\n\n \n\n**Fees\npaid to Auditors**\n\n \n\n**Audit\nFees**\n\n \n\nDuring\nfiscal years ended February 28, 2026 and 2025, we incurred approximately $200,000 and $200,000, respectively , in fees to our principal\nindependent accountants for professional services rendered in connection with the audit of our February 28, 2026 and 2025 financial statements\nand for the reviews of our financial statements for the quarters ended during such periods.\n\n \n\nThe\nSEC requires that before our independent registered public accounting firm is engaged by us to render any auditing or permitted non-audit\nrelated service, the engagement be either: (i) approved by our Audit Committee or (ii) entered into pursuant to pre-approval policies\nand procedures established by the Audit Committee, provided that the policies and procedures are detailed as to the particular service,\nthe Audit Committee is informed of each service, and such policies and procedures do not include delegation of the Audit Committee’s\nresponsibilities to management.\n\n \n\nWe\ndo not have an Audit Committee. Our Board pre-approves all services provided by our independent registered public accounting firm.\n\n \n\n88\n\n \n\n \n\n**PART\nIV**"}