{"url_path":"/sec/usbc/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/1074828/0001074828-26-000020-index.html","accession_number":"0001074828-26-000020","cik":"0001074828","ticker":"USBC","issuer_name":"USBC, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1074828/0001074828-26-000020-index.html","primary_entity_key":"0001074828","primary_entity_name":"USBC, Inc."},"word_count":299,"has_tables":true,"body_markdown":"ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES.\n\nAudit Committee Pre-Approval Policy\n\nThe Audit Committee has established a pre-approval policy and procedures for audit, audit-related and tax services that can be performed by the independent auditors without specific authorization from the Audit Committee, subject to certain restrictions. The policy sets out the specific services pre-approved by the Audit Committee and the applicable limitations, while ensuring that the independence of the independent auditors is not impaired in the audit of our financial statements. The pre-approval policy does not include a delegation to management of the Audit Committee’s responsibilities under the Exchange Act. During the Transition Period from October 1, 2025 to December 31, 2025 and the fiscal year ended September 30, 2025, the Audit Committee pre-approved all audit and permissible non-audit services provided by our independent auditors.\n\nService Fees Paid to the Independent Registered Public Accounting Firm\n\nThe Audit Committee engaged BPM LLP to perform the audit of our financial statements for the Transition Period from October 1, 2025 to December 31, 2025 and the audit of our financial statements for the fiscal year ended September 30, 2025. The following is the breakdown of aggregate fees for those periods. Another professional services firm prepares our tax returns.\n\nTransition Period\n\nDecember 31, 2025\n\nFiscal Year Ended September 30, 2025\n\nAudit fees (1)\n$224,480 $238,254 \n\nAudit- related fees (2)\n4,280 52,786 \n\nTax fees - - \n\nAll other fees- - \n\nTotal$228,760 $291,040 \n\n(1) Audit Fees: are fees paid for professional services for the audits and quarterly reviews of our financial statements.\n\n25\n\n[T](#i0abf1386159c406db09e02be74e4b6b3_7)[able of Contents](#i0abf1386159c406db09e02be74e4b6b3_7)\n\n(2) Audit-Related fees: includes fees for services that generally only the independent registered public accounting firm can be reasonably expected to provide, including consents, and review of registration statements filed with the SEC.\n\n26\n\n[Table of Contents](#i0abf1386159c406db09e02be74e4b6b3_118)\n\nPART IV"}