{"url_path":"/sec/whlt/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":"2026-03-30","source_url":"https://www.sec.gov/Archives/edgar/data/1025771/0001477932-26-001702-index.html","accession_number":"0001477932-26-001702","cik":"0001025771","ticker":"WHLT","issuer_name":"CHASE PACKAGING CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1025771/0001477932-26-001702-index.html","primary_entity_key":"0001025771","primary_entity_name":"CHASE PACKAGING CORP"},"word_count":266,"has_tables":true,"body_markdown":"**ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES**\n\n \n\nThe Company paid or accrued the following fees in the prior two fiscal years to Heaton & Company, PLLC (dba Pinnacle Accountancy Group of Utah), which has served as the Company’s independent registered public accounting firm from January 2019 to October 16, 2023, and to GreenGrowth CPAs which has served as the Company’s independent registered public accounting firm since October 17, 2023.\n\n \n\n \n\n \n\n**Fiscal year ended**\n\n \n\n \n\n \n\n**December 31,**\n\n \n\n \n\n \n\n**2025**\n\n \n\n \n\n**2024**\n\n \n\n1. Audit fees\n\n \n$26,100\n \n\n \n$19,424\n \n\n2. Audit-related fees\n\n \n\n \n—\n \n\n \n\n \n—\n \n\n3. Tax fees\n\n \n\n \n650\n \n\n \n\n \n600\n \n\n4. All other fees\n\n \n\n \n—\n \n\n \n\n \n—\n \n\nTotals\n\n \n$26,750\n \n\n \n$20,024\n \n\n \n\nWe have considered whether the provision of any non-audit services, currently or in the future, is compatible with our auditors maintaining its independence and have determined that these services do not compromise their independence.\n\n \n\n“Audit Fees” consisted of the fees billed for professional services rendered for the audit of our annual financial statements and the reviews of the financial statements included in our Forms 10-K and for any other services that were normally provided by our independent auditors in connection with our statutory and regulatory filings or engagements.\n\n \n\n“Tax Fees” consisted of the fees billed by an outside accountancy firm for preparation of the Company’s Corporate Income Tax Return.\n\n \n\nThe Board of Directors, which functions as the audit committee, makes reasonable inquiry as to the independence of the Company’s independent registered public accounting firm based upon the considerations set forth in Rule 2-01 of Regulation S-X, including the examination of representation letters furnished by the independent registered public accounting firm.\n\n \n\n \n\n14\n\n*Table of Contents*\n\n \n\n**PART IV**"}