{"url_path":"/sec/efty/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C Principal Accountant","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/2058349/0001213900-26-056086-index.html","accession_number":"0001213900-26-056086","cik":"0002058349","ticker":"EFTY","issuer_name":"ETOILES CAPITAL GROUP CO., LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/2058349/0001213900-26-056086-index.html","primary_entity_key":"0002058349","primary_entity_name":"ETOILES CAPITAL GROUP CO., LTD"},"word_count":257,"has_tables":true,"body_markdown":"**Item 16C. Principal Accountant\nFees and Services**\n\n \n\nThe following table sets forth the aggregate\nfees by categories specified below in connection with certain professional services rendered by SRCO, C.P.A., Professional Corporation\nAssurance PAC., our independent registered public accounting firm, for the periods indicated.\n\n \n\n  \nFor the years ended December 31, \n\n**Services** \nDecember 31,\n2025  \nDecember 31,\n2024  \nDecember 31,\n2023 \n\nAudit Fees - SRCO, C.P.A., Professional Corporation Assurance PAC (1) \n$155,000  \n$280,000  \n$      — \n\nAudit-related fees(2) \n —  \n —  \n — \n\nAll other fees(3) \n —  \n —  \n — \n\nTotal \n 155,000  \n 280,000  \n — \n\n \n\nNote\n\n \n\n(1)Audit fees include the aggregate fees billed\nin each of the fiscal years for professional services rendered by our independent registered\npublic accounting firm for the audit of our annual financial statements, review of the interim\nfinancial statements and for the audits of our financial statements in connection with\nour initial public offering, and comfort letter in connection with the underwritten public\noffering.\n\n \n\n(2)Audit-related\nfees include the aggregate fees billed for assurance and related services by our principal\nauditors that are reasonably related to the performance of the audit or review of our financial\nstatements and are not reported as audit fees.\n\n \n\n(3)All other fees refer to the fees not covered\nin (1) and (2) above.\n\nThe policy of our audit committee is to pre-approve all audit and non-audit services provided by our independent\nregistered public accounting firm, including audit services and audit-related services as described above, other than those for the minimum services\nwhich are approved by the audit committee prior to the completion of the audit."}