{"url_path":"/sec/wnlv/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":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1558740/0001477932-26-002885-index.html","accession_number":"0001477932-26-002885","cik":"0001558740","ticker":"WNLV","issuer_name":"Winvest Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1558740/0001477932-26-002885-index.html","primary_entity_key":"0001558740","primary_entity_name":"Winvest Group Ltd"},"word_count":393,"has_tables":true,"body_markdown":"**ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES**\n\n \n\nOn May 3, 2024, the Securities and Exchange Commission (the “SEC”) announced that it had settled charges against BF Borgers CPA PC that it failed to conduct audits of a number of public companies in accordance with the standards of the Public Company Accounting Oversight Board (the “PCAOB”). As a result of Borgers’ settlement with the SEC, the Company has dismissed Borgers as its independent account because it is no longer authorized to perform audits for the Company.\n\n \n\nOn May 14, 2024, the Company engaged JWF Assurance PAC as its independent auditor.\n\n \n\nOn March 13, 2025, the Board of Directors decided to conclude the engagement of JWF Assurance PAC as the Company’s independent registered public accounting firm, effective immediately.\n\n \n\nOn March 13, 2025, the Board of Directors approved the engagement of J&S Associate PLT (“New Auditor”) as the Company’s independent registered public accounting firm, effective immediately.\n\n \n\nThe following table shows the fees that were billed for the audit and other services provided by for the fiscal years ended December 31, 2025 and 2024.\n\n \n\n \n\n \n\n**Fiscal Year Ended**\n\n**December 31,**\n\n \n\n \n\n \n\n**2025**\n\n \n\n \n\n**2024**\n\n \n\nAudit fees (1)\n\n \n$54,000\n \n\n \n$155,550\n \n\nTotal\n\n \n$54,000\n \n\n \n$155,550\n \n\n \n\n(1)\n\n*Audit Fees—*This category includes the audit of our annual consolidated financial statements, review of consolidated financial statements included in our Quarterly Reports on Form 10-Q and services that are normally provided by the independent registered public accounting firm in connection with engagements for those fiscal years. This category also includes advice on audit and accounting matters that arose during, or as a result of, the audit or the review of interim consolidated financial statements.\n\n \n\n***Board of Directors Pre-Approval Process, Policies and Procedures***\n\n \n\nAll audit and permissible non-audit services provided by our independent registered public accounting firm must be pre-approved. These services may include audit services, audit-related services, tax services and other services. Pre-approval is generally provided for up to one year and any pre-approval is detailed as to the particular service or category of service. The independent registered public accounting firm and management periodically report to the board of directors regarding the extent of services provided by the independent registered public accounting firm. Consistent with the board of directors’ policy, all audit and permissible non-audit services provided by our independent registered public accounting firm were pre-approved by our board of directors.\n\n \n\n \n\n36\n\n*Table of Contents*\n\n \n\n**PART IV**"}