{"url_path":"/sec/ablv/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":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1957489/0001213900-26-048085-index.html","accession_number":"0001213900-26-048085","cik":"0001957489","ticker":"ABLV","issuer_name":"Able View Global Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1957489/0001213900-26-048085-index.html","primary_entity_key":"0001957489","primary_entity_name":"Able View Global Inc."},"word_count":232,"has_tables":true,"body_markdown":"**ITEM\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES** \n\n \n\nThe\nfollowing table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered\nby Marcum Asia CPAs LLP, our current auditors, for the periods indicated.\n\n \n\n  \nFor the Fiscal Years Ended\nDecember 31, \n\n  \n2025  \n2024 \n\nAudit fees (1) \n$350,000  \n$315,000 \n\nAudit-Related Fees (2) \n$-  \n$- \n\nTax Fees (3) \n$-  \n$- \n\nAll other fees (4) \n$-  \n$- \n\n \n\n(1)\nAudit\nFees: This category includes the audit of our annual financial statements, review of financial statements included in our interim\nsemi-annual report on Form 6-K, and services that are normally provided by independent auditors in connection with statutory and\nregulatory filings or the engagement for fiscal years. This category also includes advice on audit and accounting matters that arose\nduring, or as a result of, the audit or the review of interim financial statements.\n\n \n\n(2)\nAudit-Related\nFees: This category consists of assurance and related services by our independent auditors that are reasonably related to the performance\nof the audit or review of our financial statements and are not reported above under “Audit Fees.”\n\n \n\n(3)\nTax\nFees: This category consists of professional services rendered by our independent auditors for tax compliance and tax advice. The\nservices for the fees disclosed under this category include tax return preparation and technical tax advice.\n\n \n\n(4)\nAll\nOther Fees: This category consists of fees for other miscellaneous items."}