{"url_path":"/sec/xair/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":"2026-06-26","source_url":"https://www.sec.gov/Archives/edgar/data/1641631/0001493152-26-030287-index.html","accession_number":"0001493152-26-030287","cik":"0001641631","ticker":"XAIR","issuer_name":"Beyond Air, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1641631/0001493152-26-030287-index.html","primary_entity_key":"0001641631","primary_entity_name":"Beyond Air, Inc."},"word_count":398,"has_tables":true,"body_markdown":"**ITEM\n14. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\n**Audit\nFees**\n\n \n\nOn\nDecember 17, 2024, our audit committee dismissed Marcum as the Company’s independent registered public accounting firm and approved\nthe engagement of Withum as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2025,\neffective immediately.\n\n \n\nThe\naggregate fees billed for (i) the fiscal year ended March 31, 2026 for professional services rendered in part by Withum, and (ii) the\nfiscal year ended March 31, 2025 for professional services rendered by Withum for the audit of our annual financial statements provided\nby Withum and in part by Marcum, in connection with statutory and regulatory filings or engagements for this fiscal period:\n\n \n\n(usd) \n\n**Year Ended**\n\n**March 31,**\n\n**2026**\n  \n\n**Year Ended**\n\n**March 31,**\n\n**2025**\n \n\n  \n   \n  \n\nAudit Fees \n$467,005  \n$425,673 \n\nAudit Related Fees \n$-  \n$- \n\nTax Fees \n$-  \n$- \n\nAll Other Fees \n$-  \n$- \n\nTotal \n$467,005  \n$425,673 \n\n \n\nIn\nthe above table, “audit fees” are fees billed by our independent registered public accounting firm for services provided\nin auditing our annual financial statements for the subject year. Audit fees also include professional services performed for filing\nof our registration statement on Form S-3 for equity offerings and for the resale of certain shares of our common stock, Form S-8 for\nshares of our common stock underlying our 2013 BA Plan and other filings. “Audit-related fees” are fees not included in audit\nfees that are billed by the independent registered public accounting firm for assurance and related services that are reasonably related\nto the performance of the audit review of our financial statements. “Tax fees” are fees billed by the independent registered\npublic accounting firm for professional services rendered for tax compliance, tax advice and tax planning. “All other fees”\nare fees billed by the independent registered public accounting firm for products and services not included in the foregoing categories.\n\n \n\n**Policy\non Pre-Approval by Audit Committee of Services Performed by Independent Auditors**\n\n \n\nThe\naudit committee pre-approves all services provided by our independent registered public accounting firm. All of the above services and\nfees were reviewed and approved by the audit committee before the respective services were rendered.\n\n \n\nThe\nBoard of Directors has considered the nature and amount of fees billed by Withum and Marcum and believes that the provision of services\nfor activities unrelated to the audit, if any, is compatible with maintaining Marcum and Withum’s independence.\n\n \n\n93\n\n \n\n** **\n\n**PART\nIV**"}