{"url_path":"/sec/ucle/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":"2026-06-23","source_url":"https://www.sec.gov/Archives/edgar/data/1543623/0001213900-26-070875-index.html","accession_number":"0001213900-26-070875","cik":"0001543623","ticker":"UCLE","issuer_name":"US NUCLEAR CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1543623/0001213900-26-070875-index.html","primary_entity_key":"0001543623","primary_entity_name":"US NUCLEAR CORP."},"word_count":268,"has_tables":true,"body_markdown":"ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\n \n\nAudit Fees \n\n \n\nEffective October 29, 2025, the Company dismissed\nFruci & Associates II, PLLC as the Company’s independent registered public accounting firm. The aggregate fees billed by Fruci\n& Associates II, PLLC, for professional services rendered for the review of our quarterly financial statements through June 30, 2025,\nor services that are normally provided in connection with statutory and regulatory filings were $16,319 and $68,939 for the years ended\nDecember 31, 2025, and 2024, respectively.\n\n \n\nOn\nOctober 29, 2025, the Company, through action of the Board of Directors, engaged Simon & Edward, LLP (“SE”) as the Company’s\nindependent registered public accounting firm for the review of our quarterly financial statements beginning with the quarter ending\nSeptember 30, 2025, and to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025. \nThe aggregate fees billed by Simon & Edwards, LLP, for professional services\nrendered for the review of our quarter ending September 30, 2025 and audit of our December 31, 2025 annual financial statements was $36,300.\n\n \n\nAudit Related Fees\n\n \n\nThere were no fees billed for assurance and related\nservices that are reasonably related to the performance of the audit or review of our financial statements for the year ended December\n31, 2025, or 2024.\n\n \n\nTax Fees\n\n \n\nThe aggregate fees billed for professional services\nfor tax compliance, tax advice, tax planning for the year December 31, 2025, and 2024 was $0 and $0, respectively.\n\n \n\nAll Other Fees\n\n \n\nThere were no fees billed for other products\nand services for the year ended December 31, 2025, or 2024.\n\n \n\n 29 \n\n \n\nPART IV"}