Company: AIBT
Filing Date: 2025-04-11
Form Type: 10-K
Source: 0001096906-25-000487
Chunk: 23

Company: AIBOTICS, INC.
Filing Date: 2025-04-11
Form: 10-K
Item: Item 14
Chunk 23
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ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The firm of Pinnacle Accountancy Group of Utah (a dba of Heaton & Co., PLLC) served as our independent registered public accounting firm from the year ended December 31, 2016 through March 21, 2024. On March 21, 2024, the Board of Directors appointed Fruci & Associates II, PLLC (“Fruci”) as its new independent registered public accounting firm

Audit Fees

For our fiscal year ended December 31, 2024, we were billed $29,193 for professional services rendered for the audit of our consolidated financial statements. For our fiscal year ended December 31, 2023, we were billed $17,000 for professional services rendered for the audit of our consolidated financial statements.  

Audit related fees

For our fiscal years ended December 31, 2024 and 2023, we were billed $0 and $0, respectively, for professional services rendered for audit related fees.

Tax Fees

For our fiscal years ended December 31, 2024 and 2023, we were billed $0 and $0, respectively, for professional services rendered for tax compliance, tax advice, and tax planning.

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All Other Fees

We did not incur any other fees related to services rendered by our principal accountant for the fiscal years ended December 31, 2024 and 2023.

Audit and Non-Audit Service Preapproval Policy

In accordance with the requirements of the Sarbanes-Oxley Act of 2002 and the rules and regulations promulgated thereunder, our board of directors has adopted an informal approval policy that it believes will result in an effective and efficient procedure to preapprove services performed by the independent registered public accounting firm.

All of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board of directors.

Audit Services

Audit services include the annual financial statement audit (including quarterly reviews) and other procedures required to be performed by the independent registered public accounting firm to be able to form an opinion on our consolidated financial statements. The board of directors preapproves specified annual audit services engagement terms and fees and other specified audit fees. All other audit services must be specifically preapproved by the board of directors. The board of directors monitors the audit services engagement and may approve, if necessary,