{"url_path":"/sec/brqsf/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1650575/0001213900-26-057706-index.html","accession_number":"0001213900-26-057706","cik":"0001650575","ticker":"BRQSF","issuer_name":"Borqs Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1650575/0001213900-26-057706-index.html","primary_entity_key":"0001650575","primary_entity_name":"Borqs Technologies, Inc."},"word_count":254,"has_tables":true,"body_markdown":"**ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nThe following table sets forth\nthe aggregate fees for audit and other services provided by our independent registered public accounting firm, Summit Group CPAs, P.C.\n(“SG CPA”, formerly known as “Yu Certified Public Accountant, P.C.”), for the years ended December 31, 2024 and\n2025:\n\n \n\n$’000 \n2024  \n2025 \n\n  \n   \n  \n\nAudit fees \n$550  \n$300 \n\nOther audit service fees \n$-  \n - \n\nTax review fee \n$-  \n - \n\nAll other fees \n -  \n - \n\nTotal fees \n$550  \n$300 \n\n \n\nAudit fees for the years ended\nDecember 31, 2024 and 2025 related to professional services rendered for the audit of our financial statements for the years ended December\n31, 2024 and 2025, and review of documents provided in connection with our regulatory filings. The audit for the year 2025 included the\nperiod from January 1 to April 8 when the Company owned and operated its core businesses and the period from April 9 to December 31 after\nthe core businesses had been sold to Sasken.\n\n \n\nIn accordance with our charter,\nthe audit committee is required to pre-approve all audit and non-audit services to be performed by the independent auditors and the related\nfees for such services other than prohibited non-auditing services as promulgated under rules and regulations of the SEC (subject to the\ninadvertent de minimis exceptions set forth in the Sarbanes-Oxley Act of 2002 and the SEC rules). All services performed by SG CPA for\nour benefit were pre-approved by the audit committee in accordance with its charter and all applicable laws, rules and regulations."}