{"url_path":"/sec/bbaay/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":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1577552/0001193125-26-231755-index.html","accession_number":"0001193125-26-231755","cik":"0001577552","ticker":"BABA","issuer_name":"Alibaba Group Holding Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1577552/0001193125-26-231755-index.html","primary_entity_key":"0001577552","primary_entity_name":"Alibaba Group Holding Ltd"},"word_count":310,"has_tables":true,"body_markdown":"ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\nThe following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by our principal accountant for the respective period including any associated or affiliated organizations or entities. We did not pay any other fees to our auditors during the periods indicated below.\n\n \n\n \n\n \n\nYear ended March 31,\n\n \n\n \n\n \n\n2025\n\n \n\n \n\n2026\n\n \n\n \n\n \n\n(in thousands of RMB)\n\n \n\nAudit Fees(1)\n\n \n\n \n\n134,794\n\n \n\n \n\n \n\n117,055\n\n \n\nAudit-related Fees(2)\n\n \n\n \n\n7,795\n\n \n\n \n\n \n\n10,545\n\n \n\nTax Fees(3)\n\n \n\n \n\n6,224\n\n \n\n \n\n \n\n4,204\n\n \n\nAll Other Fees(4)\n\n \n\n \n\n2,543\n\n \n\n \n\n \n\n1,453\n\n \n\nTotal\n\n \n\n \n\n151,356\n\n \n\n \n\n \n\n133,257\n\n \n\n \n\n(1)\n“Audit Fees” represents the aggregate fees billed or to be billed for each of the fiscal years listed for professional services rendered by our auditors for the audit of our annual financial statements, as well as assistance with and review of documents filed with the SEC and other statutory and regulatory filings.\n\n(2)\n“Audit‑related Fees” represents the aggregate fees billed in each of the fiscal years listed for the assurance and related services rendered by our auditors that are reasonably related to the performance of the audit or review of our financial statements and not reported under “Audit Fees.”\n\n(3)\n“Tax Fees” represents the aggregate fees billed in each of the fiscal years listed for the professional tax services rendered by our auditors.\n\n(4)\n“All Other Fees” represents the aggregate fees billed in each of the fiscal years listed for services rendered by our auditors other than services reported under “Audit Fees,” “Audit‑related Fees” and “Tax Fees.”\n\nThe policy of our Audit Committee is to pre‑approve all audit and non‑audit services provided by our principal accountant for the respective period including any associated or affiliated organizations or entities, including audit services, audit‑related services, tax services and other services as described above, other than those for de minimis services that are approved by the Audit Committee prior to the completion of the audit."}