{"url_path":"/sec/febo/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F Changes in Registrant’s Certifying Accountants.**","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":324,"has_tables":true,"body_markdown":"**Item\n16F. Changes in Registrant’s Certifying Accountants.**\n\n \n\nOn\nDecember 31, 2024, we accepted the resignation of Centurion ZD CPA & Co. (“Centurion”) as our independent registered\npublic accounting firm. The report of Centurion on our financial statements for the fiscal year ended December 31, 2023 contained no\nadverse opinion or disclaimer of opinion and was not modified. During our fiscal years ended December 31, 2022 and 2023 and the subsequent\ninterim period preceding Centurion’s resignation, we had no disagreements with Centurion on any matter of accounting principles\nor practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction\nof Centurion, would have caused it to make reference to the subject matter of such disagreements in its report on our financial statements\nfor such period. The decision to accept the resignation and change our independent accountant was approved and ratified by our Board\nof Directors on March 24, 2025.\n\n \n\nDuring\nour fiscal years ended December 31, 2022 and 2023 and the subsequent interim period preceding Centurion’s resignation, there were\nno reportable events as defined under Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nWe\nengaged SR CPA & Co. (“SR CPA”) as our new independent registered public accounting firm effective January 2, 2025. During\nthe prior two fiscal years and through the date of SR CPA’s engagement, we did not consult with SR CPA regarding either: (i) the\napplication of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might\nbe rendered on our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined\nin Item 304(a)(1)(v) of Regulation S-K). In approving the selection of SR CPA as our new independent registered public accounting firm,\nour Board of Directors considered all relevant factors, including but not limited to, the independence of SR CPA & Co., its audit\nexperience and its Mandarin speaking personnel."}