{"url_path":"/sec/frd/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":"2026-06-11","source_url":"https://www.sec.gov/Archives/edgar/data/39092/0001437749-26-020323-index.html","accession_number":"0001437749-26-020323","cik":"0000039092","ticker":"FRD","issuer_name":"FRIEDMAN INDUSTRIES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/39092/0001437749-26-020323-index.html","primary_entity_key":"0000039092","primary_entity_name":"FRIEDMAN INDUSTRIES INC"},"word_count":78,"has_tables":true,"body_markdown":"**Item 14.  Principal Accountant Fees and Services**\n\n \n\nInformation with respect to Item 14 is hereby incorporated herein by reference from the Company’s proxy statement in respect of the 2026 Annual Meeting of Shareholders, definitive copies of which are expected to be filed with the SEC on or before 120 days after the end of the Company’s 2026 fiscal year.\n\n \n\nThe Company's independent public accounting firm is Baker Tilly US LLP, Houston, Texas, PCAOB ID: 23.\n\n \n\n7\n\n \n\n \n\n \n\n**PART IV**** **"}