{"url_path":"/sec/chkp/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C PRINCIPAL","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1015922/0001178913-26-001932-index.html","accession_number":"0001178913-26-001932","cik":"0001015922","ticker":"CHKP","issuer_name":"CHECK POINT SOFTWARE TECHNOLOGIES LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1015922/0001178913-26-001932-index.html","primary_entity_key":"0001015922","primary_entity_name":"CHECK POINT SOFTWARE TECHNOLOGIES LTD"},"word_count":526,"has_tables":true,"body_markdown":"ITEM 16C. PRINCIPAL\nACCOUNTANT FEES AND SERVICES\n\n \n\nFees and Services\n\n \n\nThe following table sets forth the aggregate fees for the audit\nand other services provided by Kost, Forer, Gabbay & Kasierer, a member of EY Global and other members of EY Global during the\nyears ended December 31, 2025 and 2024:\n\n \n\n \n\nYear Ended December 31, 2025\n\n \n \n\nYear Ended December 31, 2024\n\n \n\n \n\n \n\nAmount\n\n \n \n\nPercentage\n\n \n \n\nAmount\n\n \n \n\nPercentage\n\n \n\n \n\n \n\n(in millions, except percentages)\n\n \n\nAudit fees (1)\n\n \n\n$\n\n1.1\n\n \n \n \n\n55\n\n%\n\n \n\n$\n\n0.9\n\n \n \n \n\n69\n\n%\n\nAudit related fees (2)\n\n \n \n\n0.5\n\n \n \n \n\n25\n\n%\n\n \n \n\n0.2\n\n \n \n \n\n15\n\n%\n\nTax fees (3)\n\n \n \n\n0.4\n\n \n \n \n\n20\n\n%\n\n \n \n\n0.2\n\n \n \n \n\n16\n\n%\n\nAll Other Fees (4)\n\n \n \n\n-\n\n \n \n \n\n-\n\n \n \n \n\n-\n\n \n \n \n\n-\n\n \n\n \n\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n\nTotal\n\n \n\n$\n\n2.0\n\n \n \n \n\n100\n\n%\n\n \n\n$\n\n1.3\n\n \n \n \n\n100\n\n%\n\n \n\n                               \n\n(1)\n\n“Audit fees” are fees for audit services for each of the years shown in this table, including fees associated with the\nannual audit (including audit of our internal control over financial reporting) and reviews of our quarterly financial results submitted\non Form 6-K, consultations on various accounting issues and audit services provided in connection with other statutory or regulatory filings.\n\n(2)\n\n“Audit-related fees” are fees for professional services, mainly related to the Convertible Note offering and due diligence\nwork.\n\n(3)\n\n“Tax fees” are fees for professional services rendered by our auditors for tax compliance, tax planning and tax advice\non actual or contemplated transactions, tax consulting associated with international transfer prices and employee benefits.\n\n(4)\n\n“All Other Fees” are fees for products and services other than those described above. For each of the fiscal years ended\nin December 31, 2025 and 2024, there were no fees for products or services other than those described above.\n\n \n\nAudit committee’s pre-approval policies and procedures\n\n \n\nOur audit committee chooses and engages our independent auditors\nto audit our financial statements, with the approval of our shareholders as required by Israeli law. Our audit committee adopted a policy\nrequiring our management to obtain the audit committee’s approval before engaging our independent auditors to provide any audit\nor permitted non-audit services to us or our subsidiaries. This policy, which is designed to assure that such engagements do not impair\nthe independence of our auditors, requires pre-approval from the audit committee on an annual basis for the various audit and non-audit\nservices that may be performed by our auditors. In addition, the audit committee limited the aggregate amount of fees our auditors may\nhave received during 2025 and 2024, and will receive during 2026 for non-audit services in certain categories.\n\n \n\nOur Chief Financial Officer reviews all management requests to\nengage our auditors to provide services and approves a request if the requested services are of those that have received pre-approval\nfrom our audit committee. We inform our audit committee of these approvals at least quarterly and prior to the commencement of the related\nservices. If the services are not included in those categories that were pre-approved by our audit committee, then specific approval is\nneeded from our audit committee before these services are commenced. Our audit committee is not permitted to approve the engagement of\nour auditors for any services that would be inconsistent with maintaining the auditors’ independence or that are not permitted by\napplicable law."}