{"url_path":"/sec/grve/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":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/918573/0001477932-26-004080-index.html","accession_number":"0001477932-26-004080","cik":"0000918573","ticker":"GRVE","issuer_name":"GROOVE BOTANICALS INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/918573/0001477932-26-004080-index.html","primary_entity_key":"0000918573","primary_entity_name":"GROOVE BOTANICALS INC."},"word_count":333,"has_tables":true,"body_markdown":"**Item 14. Principal Accounting Fees and Services**\n\n \n\n**Prior Audit Firm**\n\n \n\nOn May 13, 2026, M. S. Madhava Rao, Chartered Accountant (PCAOB ID 06662) (“Madhava Rao”) resigned as the independent registered public accounting firm of Groove Botanicals, Inc., a Nevada corporation (the “Company”), effective immediately. On the same date, the Company’s Board of Directors, which also serves as the Company’s audit committee, accepted Madhava Rao’s resignation.\n\n \n\nMadhave Rao was the auditor for the Company for the fiscal year ending March 31, 2025.\n\n \n\n**Current Audit Firm**\n\n \n\nOn May 13, 2026, concurrently with its acceptance of Madhava Rao’s resignation, the Board of Directors of the Company (acting in its capacity as the Company’s audit committee) approved the engagement of GSKCA & Associates (“GSKCA”) as the Company’s new independent registered public accounting firm, effective immediately.\n\n \n\nGSKCA is the Company’s auditor for the fiscal year ended March 31, 2026.\n\n \n\n**Fees Billed to the Company in fiscal year 2026 and 2025**\n\n \n\nThe following table sets forth the fees billed to us by current auditor GSKCA for professional services rendered during the fiscal year ended March 31, 2026 and by M.S. Madhava Rao, for professional services rendered for the fiscal years ended March 31, 2026 and March 31, 2025.\n\n \n\n \n\n \n\n**March 31, 2026**\n\n \n\n \n\n**March 31, 2025**\n\n \n\nAudit fees(1)\n\n \n$26,500\n \n\n \n$28,500\n \n\nAudit related fees(2)\n\n \n\n \n—\n \n\n \n\n \n—\n \n\nTax fees(3)\n\n \n\n \n—\n \n\n \n\n \n—\n \n\nAll other fees\n\n \n\n \n—\n \n\n \n\n \n—\n \n\nTotal fees\n\n \n$26,500\n \n\n \n$28,500\n \n\n \n\n(1)\n\nAudit Fees — Audit fees consist of fees billed for the audit of our annual financial statements and the review of the interim consolidated financial statements. During the fiscal year ended March 31, 2026, we accrued $7,500 for audit fees for GSKCA and M.S. Madhava Rao invoiced $19,000 for audit fees.\n\n(2)\n\nAudit-Related Fees — These consisted principally of the aggregate fees related to audits that are not included Audit Fees.\n\n(3)\n\nTax Fees — Tax fees consist of aggregate fees for tax compliance and tax advice, including the review and preparation of our tax returns\n\n \n\n \n\n19\n\n*Table of Contents*\n\n \n\n**PART IV.**"}