{"url_path":"/sec/chnr/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C **","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/793628/0001553350-26-000083-index.html","accession_number":"0001553350-26-000083","cik":"0000793628","ticker":"CHNR","issuer_name":"CHINA NATURAL RESOURCES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/793628/0001553350-26-000083-index.html","primary_entity_key":"0000793628","primary_entity_name":"CHINA NATURAL RESOURCES INC"},"word_count":393,"has_tables":true,"body_markdown":"**ITEM 16C.**\n**PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nThe following table shows\nthe fees that we paid for audit and other services provided by ARK Pro CPA & Co (PCAOB ID No. 3299) and HYYH CPA. LLC (PCAOB ID No.\n7302), our independent registered public accounting firms, for fiscal years 2024 and 2025, respectively.\n\n \n\n  \nFiscal\nYear 2024 \nFiscal Year 2025\n\n  \n  \n   \n \n\nErnst & Young Hua Ming \n  \n    \n  \n   \n\nAudit Fees \nUS$ \n 20,000  \nUS$ \n 14,293 \n\nAudit-Related Fees \nUS$ \n 189,958  \n \n — \n\nTax Fees \n \n —  \n  \n — \n\nAll Other Fees \n  \n —  \n  \n — \n\n  \n  \n    \n  \n   \n\nTotal \nUS$ \n 209,958  \nUS$ \n 14,293 \n\n  \n  \n    \n  \n   \n\n  \n  \n    \n  \n   \n\nARK Pro CPA & Co \n  \n    \n  \n   \n\nAudit Fees \nUS$ \n —  \nUS$ \n 166,847 \n\nAudit-Related Fees \n  \n —  \n  \n — \n\nTax Fees \n  \n —  \n  \n — \n\nAll Other Fees \n  \n —  \n  \n — \n\n  \n  \n    \n  \n   \n\nTotal \n \n —  \nUS$ \n 166,847 \n\n    \n\nAudit Fees – This category\nincludes the audit of our annual financial statements and services that are normally provided by the independent auditors in connection\nwith engagements for those fiscal years. Since HYYH CPA. LLC have been appointed as the Company’s auditor subsequent to December\n31, 2025, no fee was billed during the year then ended.\n\n \n\nAudit-Related Fees –\nThis category includes the fees for the related filing of a resale registration statement on Form F-1, F-3 and Form S-8 in 2024.\n\n \n\nTax Fees – This category\nincludes the aggregate fees billed or to be billed in each of the last two fiscal years for professional services rendered by the principal\naccountant for tax compliance, tax advice, and tax planning.\n\n \n\nAll Other Fee – This\ncategory includes the aggregate fees billed or to be billed in each of the last two fiscal years for products and services provided by\nthe principal accountant, other than the services reported above.\n\n \n\nThe Audit Committee has adopted\na procedure for pre-approval of all fees charged by the Company’s independent registered public accounting firm. Under the procedure,\nthe Audit Committee approves the engagement letter with respect to audit, tax and review services. Other fees are subject to pre-approval\nby the entire Audit Committee, or, in the period between meetings, by a designated member of the Audit Committee. Any such approval by\nthe designated member is disclosed to the entire Audit Committee at the next meeting. All the audit fees, audit related fees and tax\nfees paid to ARK Pro CPA & Co and HYYH CPA. LLC with respect to fiscal year 2024 and 2025 were approved by the Audit Committee, respectively."}