{"url_path":"/sec/febo/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/1957001/0001493152-26-023280-index.html","accession_number":"0001493152-26-023280","cik":"0001957001","ticker":"FEBO","issuer_name":"Fenbo Holdings Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1957001/0001493152-26-023280-index.html","primary_entity_key":"0001957001","primary_entity_name":"Fenbo Holdings Ltd"},"word_count":273,"has_tables":true,"body_markdown":"**Item\n16C. Principal Accountant Fees and Services**\n\n \n\n**Audit\nFees**\n\n \n\nThe\nfollowing are the fees billed to us by our auditors during the financial years ended December 31, 2024 and 2025:\n\n \n\n \n \n\n**Financial\nYear**\n\n**Ended**\n\n**December\n31, 2024**\n\n \n \n\n**Financial\nYear**\n\n**Ended**\n\n**December\n31, 2025**\n\n \n\nAudit\nFees\n \n$\n240,000\n \n \n$\n130,000\n \n\nAudit\nRelated Fees\n \n \n-\n\n \n \n-\n \n\nTax\nFees\n \n \n-\n\n \n \n-\n \n\nAll\nOther Fees\n \n \n-\n\n \n \n-\n \n\nTotal\n \n$\n240,000\n \n \n$\n130,000\n \n\n \n\n**Audit\nFees** consist of the aggregate fees billed for professional services rendered for the audit of our annual financial statements and\nthe reviews of the financial statements included in our Forms 6-K and for any other services that were normally provided by our independent\nauditor in connection with our statutory and regulatory filings or engagements.\n\n \n\n**Audit\nRelated Fees** consist of the aggregate fees billed for professional services rendered for assurance and related services that were\nreasonably related to the performance of the audit or review of our financial statements and were not otherwise included in Audit Fees.\n\n \n\n**Tax\nFees** consist of the aggregate fees billed for professional services rendered for tax compliance, tax advice and tax planning. Included\nin such Tax Fees are fees for preparation of our tax returns and consultancy and advice on other tax planning matters.\n\n \n\n**All\nOther Fees** consist of the aggregate fees billed for products and services provided by our independent auditor and not otherwise included\nin Audit Fees, Audit Related Fees or Tax Fees. Included in such Other Fees would be fees for permissible products and services provided by our independent auditor\nthat are not otherwise described above and that are consistent with applicable SEC and PCAOB independence requirements.\n\n \n\n92"}