{"url_path":"/sec/rntx/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/A","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1420565/0001193125-26-178787-index.html","accession_number":"0001193125-26-178787","cik":"0001420565","ticker":"RNTX","issuer_name":"Rein Therapeutics, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1420565/0001193125-26-178787-index.html","primary_entity_key":"0001420565","primary_entity_name":"Rein Therapeutics, Inc."},"word_count":592,"has_tables":true,"body_markdown":"Item 14. Principal Accounting Fees and Services.\n\nAudit Fees and Services\n\nCBIZ CPAs P.C. (“CBIZ”) served as our independent registered public accounting firm for the fiscal year ended December 31, 2025, and Marcum LLP (“Marcum”) served as our independent registered public accounting firm for fiscal year ended December 31, 2024. The following table summarizes the fees of CBIZ and Marcum for the fiscal years ended December 31, 2025 and 2024, respectively. All such services and fees were pre-approved by the Audit Committee in accordance with the “Pre-Approval Policies and Procedures” described below.\n\n \n\nFee Category\n\n \n\n2025\n\n \n\n \n\n2024\n\n \n\nAudit Fees(1)\n\n \n\n$\n\n443,225\n\n \n\n \n\n$\n\n455,775\n\n \n\nAll Other Fees(2)\n\n \n\n$\n\n105,000\n\n \n\n \n\n$\n\n244,625\n\n \n\nTotal Fees\n\n \n\n$\n\n548,225\n\n \n\n \n\n$\n\n700,400\n\n \n\n \n\n(1)\n“Audit Fees” consist of fees for the audit of our annual financial statements, the review of the interim financial statements included in our quarterly reports on Form 10-Q and other professional services provided in connection with regulatory filings or engagements.\n\n(2)\n“All Other Fees” consists of fees related to services that are normally provided in connection with registration statements and with our at-the-market offering.\n\nPre-Approval Policies and Procedures\n\nThe Audit Committee has adopted procedures requiring the pre-approval of all non-audit services performed by our independent registered public accounting firm in order to assure that these services do not impair the auditor’s independence. These procedures generally approve the performance of specific services subject to a cost limit for all such services. This general approval is to be reviewed, and if necessary modified, at least annually. Management must obtain the specific prior approval of the Audit Committee for each engagement of the independent registered public accounting firm to perform other audit-related or other non-audit services. The Audit Committee does not delegate its responsibility to approve services performed by the independent registered public accounting firm to any member of management. The Audit Committee has delegated authority to the Chair of the Audit Committee to pre-approve any audit or non-audit service to be provided to us by our independent registered public accounting firm provided that the fees for such services do not exceed $100,000. Any approval of services by the Chair of the Audit Committee pursuant to this delegated authority must be reported to the Audit Committee at the next meeting of the committee.\n\nThe standard applied by the Audit Committee, or the Chair of the Audit Committee, in determining whether to grant approval of any type of non-audit service, or of any specific engagement to perform a non-audit service, is whether the services to be performed, the compensation to be paid therefore and other related factors are consistent with the independent registered public accounting firm’s independence under guidelines of the SEC and applicable professional standards. Relevant considerations include whether the work product is likely to be subject to, or implicated in, audit procedures during the audit of our financial statements, whether the independent registered public accounting firm would be functioning in the role of management or in an advocacy role, whether the independent registered public accounting firm’s performance of the service would enhance our ability to manage or control risk or improve audit quality, whether such performance would increase efficiency because of the independent registered public accounting firm’s familiarity with our business, personnel, culture, systems, risk profile and other factors, and whether the amount of fees involved, or the non-audit services portion of the total fees payable to the independent registered public accounting firm in the period would tend to reduce the independent registered public accounting firm’s ability to exercise independent judgment in performing the audit.\n\n22\n\n \n\nPART IV"}