{"url_path":"/sec/uysc/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/2036973/0001185185-26-002932-index.html","accession_number":"0001185185-26-002932","cik":"0002036973","ticker":"UYSC","issuer_name":"UY Scuti Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2036973/0001185185-26-002932-index.html","primary_entity_key":"0002036973","primary_entity_name":"UY Scuti Acquisition Corp."},"word_count":410,"has_tables":true,"body_markdown":"**Item\n14. Principal Accountant Fees and Services.**\n\n \n\nAudit\nAlliance LLP, or Audit Alliance, acts as our independent registered public accounting firm. On June 5, 2025, the Audit Committee of the\nBoard of Directors approved the engagement of Audit Alliance as our independent registered public accounting firm for the fiscal year\nended March 31, 2025. The following is a summary of fees paid or to be paid to Audit Alliance for services rendered for each of our fiscal\nyears ended March 31, 2026 and 2025.\n\n \n\n*Audit Fees*. Audit fees\nconsist of fees billed for professional services rendered for the audit of our year-end financial statements and services that are normally\nprovided by Audit Alliance in connection with the audit of our annual financial statements, review of the financial information included\nin our Forms 10-Q for the respective periods and other required filings with the SEC totalled $70,000 and $45,000 for the fiscal years\nended March 31, 2026 and 2025, respectively.\n\n \n\n*Audit-Related\nFees.* Audit-related services consist of fees billed for assurance and related services that are reasonably related to performance\nof the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest\nservices that are not required by statute or regulation and consultations concerning financial accounting and reporting standards. We\ndid not pay Audit Alliance for any audit-related fees for the fiscal years ended March 31, 2026 and 2025.\n\n \n\n*Tax\nFees*. We did not pay Audit Alliance for tax planning and tax advice for the fiscal years ended March 31, 2026 and 2025.\n\n \n\n*All\nOther Fees*. We did not pay Audit Alliance for other services for the fiscal years ended March 31, 2026 and 2025.\n\n \n\n**Pre-Approval\nPolicy**\n\n \n\nOur\naudit committee was formed upon the consummation of our Initial Public Offering. As a result, the audit committee did not pre-approve\nall of the foregoing services before the formation of the audit committee, although any services rendered prior to the formation of our\naudit committee were approved by our board of directors. Since the formation of our audit committee, and on a going-forward basis, the\naudit committee has and will pre-approve all auditing services and permitted non-audit services to be performed for us by our auditors,\nincluding the fees and terms thereof (subject to the de minimis exceptions for non-audit services described in the Exchange Act which\nare approved by the audit committee prior to the completion of the audit).\n\n \n\n103\n\n[Table of Contents](#TableOfContents)\n\n \n\n**PART\nIV**"}