{"url_path":"/sec/apex/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C ****PRINCIPAL","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-12","source_url":"https://www.sec.gov/Archives/edgar/data/2069858/0001213900-26-054917-index.html","accession_number":"0001213900-26-054917","cik":"0002069858","ticker":"APEX","issuer_name":"APEX Global Solutions Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2069858/0001213900-26-054917-index.html","primary_entity_key":"0002069858","primary_entity_name":"APEX Global Solutions Ltd"},"word_count":396,"has_tables":true,"body_markdown":"**ITEM 16C.****PRINCIPAL\nACCOUNTANT FEES AND SERVICES**\n\n** **\n\n**Principal\nAccountant Fees**\n\n** **\n\nThe\nfollowing table represents aggregate fees billed to us by our principal accounting firm for fiscal years ended December 31, 2025 and\n2024.\n\n \n\n  \nYear\nEnded December 31, \n\n  \n2025  \n2024 \n\nAudit Fees \n$123,000  \n$280,000 \n\nAudit-Related Fees \n -  \n - \n\nTax Fees \n -  \n - \n\nAll Other Fees \n -  \n - \n\nTotal \n$123,000  \n$280,000 \n\n* *\n\n**Audit\nFees**\n\n** **\n\nAudit\nfees consisted of the aggregate fees for the audits of our consolidated financial statements, half year reviews, consents, and assistance\nwith review of documents filed with the SEC. Fees for the years ended December 31, 2025 and 2024, also include the fees related to audit\nactivities conducted in connection with our initial public offering.\n\n \n\n**Audit\nRelated Fees**\n\n** **\n\nAudit-related\nfees consist of the aggregate fees billed for each of the last two fiscal years for assurance and related services performed by our principal\naccountant that are reasonably related to the performance of the audit or review of our financial statements and are not reported under\nthe paragraph captioned “*Audit Fees*” above.\n\n \n\n**Tax\nFees**\n\n** **\n\nTax\nfees consist of aggregate fees billed for each of the last two fiscal years for professional services performed by our principal accountant\nwith respect to tax compliance, tax advice, tax consulting and tax planning. We did not engage our principal accountant to provide tax\ncompliance, tax advice or tax planning services during the last two fiscal years.\n\n \n\n**All\nOther Fees**\n\n** **\n\nAll\nother fees consist of aggregate fees billed for each of the last two fiscal years for products and services provided by our principal\naccountant, other than for the services reported under the headings “*Audit Fees*,” “*Audit-Related Fees*”\nand “*Tax Fees*” above. We did not engage our principal accountant to render services to us during the last two fiscal\nyears, other than as reported above.\n\n \n\n**Audit\nCommittee’s Pre-Approval Policies and Procedures**\n\n \n\nOur\naudit committee has adopted a pre-approval policy for the engagement of our independent accountant to perform certain audit and non-audit\nservices. Pursuant to this policy, which is designed to ensure that such engagements do not impair the independence of our auditors,\nthe audit committee pre-approves each type of audit, audit-related, tax and other permitted services, subject to the ability of the audit\ncommittee to delegate certain pre-approval authority to one or more of its members. All of the fees listed in the table above were approved\nby our audit committee."}