{"url_path":"/sec/cupr/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":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1995704/0001493152-26-019085-index.html","accession_number":"0001493152-26-019085","cik":"0001995704","ticker":"CUPR","issuer_name":"Cuprina Holdings (Cayman) LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1995704/0001493152-26-019085-index.html","primary_entity_key":"0001995704","primary_entity_name":"Cuprina Holdings (Cayman) LTD"},"word_count":290,"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 Kreit & Chiu CPA LLP and, our previous independent registered public accounting firm and J&S Associate PLT, our\ncurrent independent registered public accounting firm for the periods indicated:\n\n \n\n  \n2024  \n2025  \n2024 \n\n  \nS$  \nS$  \nUS$ \n\nAudit Fees \n 270,205  \n 235,423  \n 183,023 \n\nKreit & Chiu CPA LLP \n 270,205  \n 100,864  \n 78,413 \n\nJ&S Associates PLT \n -  \n 134,559  \n 103,610 \n\n  \n    \n    \n   \n\nAudit-Related Fees(2) \n -  \n -  \n - \n\nKreit & Chiu CPA LLP \n -  \n -  \n - \n\nJ&S Associates PLT \n -  \n -  \n - \n\n  \n    \n    \n   \n\nAll Other Fees \n -  \n -  \n - \n\nKreit & Chiu CPA LLP \n -  \n -  \n - \n\nJ&S Associates PLT \n -  \n -  \n - \n\n  \n    \n    \n   \n\nTotal \n 270,205  \n 235,423  \n 183,023 \n\nKreit & Chiu CPA LLP \n 270,205  \n 100,864  \n 78,413 \n\nJ&S Associates PLT \n -  \n 134,559  \n 103,610 \n\n \n\n(1)Audit\nFees. Audit fees consist of fees for the audit of our annual financial statements and the\nreviews of our interim financial statements. Audit fees for each period also include related\nservices that are normally provided in connection with registration statements.\n\n \n\n(2)Audit-related\nFees. Audit-related fees consist of fees billed for assurance and related services that are\nreasonably related to performance of the audit or review of our financial statements and\nare not reported under “Audit Fees.” These services include attest services that\nare not required by statute or regulation and consultation concerning financial accounting\nand reporting standards.\n\n \n\nThe\npolicy of our audit committee is to pre-approve all professional services provided by Kreit & Chiu CPA LLP and J&S Associate\nPLT including audit and non-audit services. All of the services of Kreit & Chiu CPA LLP and of J&S Associate PLT described above\nwere in accordance with the audit committee pre-approval policy."}