{"url_path":"/sec/tern/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/1831363/0001193125-26-182140-index.html","accession_number":"0001193125-26-182140","cik":"0001831363","ticker":"TERN","issuer_name":"Terns Pharmaceuticals, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1831363/0001193125-26-182140-index.html","primary_entity_key":"0001831363","primary_entity_name":"Terns Pharmaceuticals, Inc."},"word_count":276,"has_tables":true,"body_markdown":"Item 14. Principal Accounting Fees and Services.\n\n \n\nPrincipal Accountant Fees and Services\n\n \n\nThe following table provides information regarding the approximate fees for professional services billed or to be billed by Ernst & Young LLP (EY) in each of the last two years:\n\n \n\n \n\n \n\n2025\n\n \n\n \n\n2024\n\n \n\nAudit fees(1)\n\n \n\n$\n\n1,071,500\n\n \n\n \n\n$\n\n1,080,000\n\n \n\nAudit-related fees\n\n \n\n \n\n—\n\n \n\n \n\n \n\n—\n\n \n\nTax fees\n\n \n\n \n\n—\n\n \n\n \n\n \n\n—\n\n \n\nAll other fees\n\n \n\n \n\n—\n\n \n\n \n\n \n\n—\n\n \n\nTotal fees\n\n \n\n$\n\n1,071,500\n\n \n\n \n\n$\n\n1,080,000\n\n \n\n \n\n(1)\nAudit fees consist of fees for the audit of our annual financial statements, the review of our quarterly financial statements, statutory audits, and services provided in connection with the registration statements filed with SEC and the issuance of comfort letters and consents.\n\n \n\nPre-Approval Policies and Procedures\n\n \n\nOur audit committee has adopted policies and procedures relating to the approval of all audit and non-audit services that are to be performed by our independent registered public accounting firm. This policy provides that we will not engage our independent registered public accounting firm to render audit or non-audit services unless the service is specifically approved in advance by our audit committee or the engagement is entered into pursuant to the pre-approval procedure described below.\n\n \n\nFrom time to time, our audit committee may pre-approve specified types of services that are expected to be provided to us by our independent registered public accounting firm during the next 12 months. Any such pre‑approval details the particular service or type of services to be provided and is also generally subject to a maximum dollar amount.\n\n \n\nDuring our 2025 fiscal year, no services were provided to us by EY other than in accordance with the pre-approval policies and procedures described above.\n\n21\n\n \n\nPART IV"}