{"url_path":"/sec/mtekw/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C PRINCIPAL ACCOUNTANT FEES AND SERVICES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1872964/0001213900-26-057766-index.html","accession_number":"0001213900-26-057766","cik":"0001872964","ticker":"MTEK","issuer_name":"Maris Tech Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1872964/0001213900-26-057766-index.html","primary_entity_key":"0001872964","primary_entity_name":"Maris Tech Ltd."},"word_count":319,"has_tables":true,"body_markdown":"** **\n\n**ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n** **\n\n**Pre-Approval of Auditors’ Compensation**\n\n \n\nThe following table provides\ninformation regarding fees paid by us to Kost Forer Gabbay & Kasierer, a member of EY Global, independent registered public accounting\nfirm for the years ended December 31, 2025 and 2024.(5)\n\n \n\n  \nYear Ended\nDecember 31, \n\n  \n2025  \n2024 \n\nAudit fees (1) \n$125,000  \n$125,000 \n\nAudit-related fees (2) \n$25,054  \n$29,945 \n\nTax fees (3) \n -  \n - \n\nAll other fees (4)  \n$-  \n$- \n\nTotal \n$150,054  \n$154,945 \n\n \n\n(1)Consists\nof fees billed for the audit of our annual financial statements and services that are normally provided by the auditors in connection\nwith statutory and regulatory filings or engagements.\n\n \n\n(2)Consists\nof assurance and related services that are reasonable related to the performance of the audit and review of our financial statements\nand are not included in “audit fees” in this table.\n\n \n\n(3)Consists\nof all tax related services.\n\n \n\n(4)Consists\nof consulting services.\n\n \n\n86\n\n \n\n \n\nOur board of directors have\nadopted an Audit Committee charter setting forth, among others, the responsibilities of the Audit Committee consistent with the rules\nof the SEC and Nasdaq Listing Rules (in addition to the requirements for such committee under the Companies Law), including, among others,\nthe following:\n\n \n\n \n●\noversight of our independent registered public accounting firm and recommending the engagement, compensation or termination of engagement of our independent registered public accounting firm to the board of directors in accordance with Israeli law;\n\n \n\n \n●\nrecommending the engagement or termination of the person filling the office of our internal auditor, reviewing the services provided by our internal auditor and reviewing effectiveness of our system of internal control over financial reporting;\n\n \n\n \n●\nrecommending the terms of audit and non-audit services provided by the independent registered public accounting firm for pre-approval by our board of directors; and\n\n \n\n \n●\nreviewing and monitoring, if applicable, legal matters with significant impact, finding of regulatory authorities’ findings, receive reports regarding irregularities and legal compliance, acting according to"}