{"url_path":"/sec/byah/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/A","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1986247/0001213900-26-057152-index.html","accession_number":"0001213900-26-057152","cik":"0001986247","ticker":"BYAH","issuer_name":"Park Ha Biological Technology Co., Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1986247/0001213900-26-057152-index.html","primary_entity_key":"0001986247","primary_entity_name":"Park Ha Biological Technology Co., Ltd."},"word_count":239,"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\nand billed by WWC, P.C., our independent registered public accounting firm, for the years indicated.\n\n \n\n  \nFor\nthe Fiscal Years Ended\nOctober 31, \n\n  \n2025  \n2024 \n\n  \nUSD  \nUSD \n\nAudit Fees(1) \n 180,000  \n 373,892 \n\nAudit-Related Fees(2) \n 16,000  \n - \n\nTax fees \n -  \n - \n\nOther Fees(3) \n -  \n - \n\nTotal \n 196,000  \n 373,892 \n\n \n\n(1)\n\nAudit\nfees mean the aggregate fees billed for each of the fiscal years for professional services rendered\nby our auditor for the audit of our annual consolidated financial statements, review of the interim\nfinancial information and review of documents filed with the SEC.\n\n \n \n\n(2)\nAudit-related fees mean\nthe aggregate fees billed in each of the fiscal years for the assurance and related services rendered by our auditor, which were\nnot included under audit fees above.\n\n \n \n\n(3)\nOther fees mean the aggregate\nfees billed in each of the fiscal years for professional services rendered by our auditor for tax compliance, tax advice, tax planning\nand other services.\n\n \n\n139\n\n \n\n \n\nIn\naccordance with the requirements of the U.S. Sarbanes-Oxley Act of 2002 and rules issued by the SEC, our audit committee reviews and\npre-approves all audit services and permissible non-audit services provided to us that are performed by WWC, P.C., other than de minimis\nnon-audit services which are approved by the audit committee prior to the completion of the audit."}