Form 10-K, General Instruction G(3) and the Item 14 reference to Schedule 14A

Part III may point at the proxy statement

General Instruction G(3) to Form 10-K states that the information required by Part III, meaning Items 10, 11, 12, 13, and 14, may be incorporated by reference from the registrant's definitive proxy statement or definitive information statement involving the election of directors, if that statement is filed with the Commission not later than 120 days after the end of the fiscal year covered by the Form 10-K.

The instruction also states the consequence of missing that period. If the definitive proxy statement or information statement is not filed within the 120-day period, the Items comprising the Part III information must be filed as part of the Form 10-K, or as an amendment to it, not later than the end of the 120-day period.

The same instruction notes that the information about executive officers required by Item 401 of Regulation S-K may instead be included in Part I of Form 10-K under an appropriate caption.

Item 14 sends the reader to Schedule 14A

Item 14, Principal Accountant Fees and Services, does not set out its own list of requirements in Regulation S-K. The form directs the registrant to furnish the information required by Item 9(e) of Schedule 14A (17 CFR 240.14a-101), and then reproduces that paragraph. It asks for fees for each of the last two fiscal years under four captions: Audit Fees, Audit-Related Fees, Tax Fees, and All Other Fees. It also asks for the audit committee's pre-approval policies and procedures.

What was checked

The form was retrieved from https://www.sec.gov/files/form10-k.pdf on September 13, 2026 and read as text. General Instruction G(3), the Part III heading note "[See General Instruction G(3)]", and the Item 14 paragraph were read in that copy. The reading page Chapter 5 already links the same form for the list of Parts and Items.