{"url_path":"/sec/payd/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":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1017655/0001437749-26-010730-index.html","accession_number":"0001437749-26-010730","cik":"0001017655","ticker":"PAYD","issuer_name":"PAID INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1017655/0001437749-26-010730-index.html","primary_entity_key":"0001017655","primary_entity_name":"PAID INC"},"word_count":244,"has_tables":true,"body_markdown":"**Item 14. Principal Accountant Fees and Services**\n\n \n\ndbbmckennon is our independent registered public accounting firm for the period of May 29, 2024 through current, KMJ Corbin & Company LLP (“KMJ”) was our independent registered public accounting firm through May 29, 2024.\n\n \n\nThe following is a summary of the fees billed to the Company by KMJ and dbbmckennon for professional services rendered for the years ended December 31, 2025 and 2024. These fees are for work performed in the years indicated and, in some instances, we have estimated the fees for services rendered but not yet billed.\n\n \n\n \n \n\n**2025**\n\n \n \n\n**2024**\n\n \n\n**Audit Fees:**\n\n \n*** ***\n*** ***\n*** ***\n \n*** ***\n*** ***\n*** ***\n\nConsists of fees billed for professional services rendered for the audit of the Company’s annual financial statements and the review of the interim financial statements included in the Company’s Quarterly Reports (together, the “**Financial Statements**” ) and for services normally provided in connection with statutory and regulatory filings or engagements\n\n \n$\n93,500\n \n \n$\n67,500\n \n\n**Tax Fees**\n\n \n*** ***\n*** ***\n*** ***\n \n*** ***\n*** ***\n*** ***\n\nConsists of fees billed for tax compliance, tax advice and tax planning\n\n \n \n5,500\n \n \n \n6,900\n \n\n**Total All Fees**\n\n \n$\n99,000\n \n \n$\n74,400\n \n\n \n\nThe Audit Committee approves all audit and audit-related fees. The Audit Committee is required to pre-approve all non-audit services to be performed by the auditor. The percentage of hours expended on the principal accountant’s engagement to audit the Company’s financial statements for the most recent fiscal year that were attributed to work performed by persons other than the principal accountant’s full-time, permanent employees was 0%.\n\n \n\n**PART IV**"}