{"url_path":"/sec/fchl/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2023796/0001493152-26-023516-index.html","accession_number":"0001493152-26-023516","cik":"0002023796","ticker":"FCHL","issuer_name":"Fitness Champs Holdings Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2023796/0001493152-26-023516-index.html","primary_entity_key":"0002023796","primary_entity_name":"Fitness Champs Holdings Ltd"},"word_count":249,"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\nby Onestop Assurance PAC., our independent registered public accounting firm, for the years indicated.\n\n \n\n  \nYear Ended December 31, \n\nServices \n2025  \n2024  \n2023 \n\n  \nUS$  \nUS$  \nUS$ \n\nAudit Fees - Onestop Assurance PAC (1) \n 125,000  \n 127,500  \n 190,000 \n\nAudit-related fees(2) \n -  \n -  \n - \n\nAll other fees(3) \n -  \n -  \n - \n\nTotal \n 125,000  \n 127,500  \n 190,000 \n\n \n\nNote\n\n \n\n \n(1)\nAudit\nfees include the aggregate fees billed in 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 financial statements and for the audits\nof our financial statements in connection with our initial public offering, and comfort letter in connection with the underwritten\npublic offering.\n\n \n \n \n\n \n(2)\nAudit-related\nfees include the aggregate fees billed for assurance and related services by our principal auditors that are reasonably related to\nthe performance of the audit or review of our financial statements and are not reported as audit fees.\n\n \n \n \n\n \n(3)\nAll\nother fees refer to the fees not covered in (1) and (2) above.\n\n \n\nThe\npolicy of our audit committee is to pre-approve all audit and non-audit services provided by our independent registered public accounting\nfirm, including audit services and audit-related services as described above, other than those for the minimum services which are approved\nby the audit committee prior to the completion of the audit.\n\n** **\n\n****\n\n69"}