{"url_path":"/sec/ftrk/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":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/2027262/0001493152-26-031197-index.html","accession_number":"0001493152-26-031197","cik":"0002027262","ticker":"FTRK","issuer_name":"Fast Track Group","edgar_url":"https://www.sec.gov/Archives/edgar/data/2027262/0001493152-26-031197-index.html","primary_entity_key":"0002027262","primary_entity_name":"Fast Track Group"},"word_count":152,"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 our principal external independent registered public accountant firms in 2026 and 2025.\n\n \n\n** **** **\n**2026**** **** **\n**2025**** **\n\n** **** **\n**US$**** **** **\n**US$**** **\n\nAudit Fees \n 140,000  \n 120,000 \n\nReview Service Fees \n -  \n - \n\nTotal \n 140,000  \n 120,000 \n\n \n\n*Audit-Related\nFees*\n\n \n\nThere\nwere no other audit-related fees billed by the principal accountant during the last two fiscal years for assurance and related services\nthat were reasonably related to the performance of the audit not reported under “Audit Fees” above.\n\n \n\n**Audit\nCommittee Pre-Approval Policies and Procedures**\n\n \n\nThe\nAudit Committee of the Board of Directors on an annual basis reviews audit and non-audit services performed by the independent auditors.\nAll audit and non-audit services are pre-approved by the Audit Committee, which considers, among other things, the possible effect of\nthe performance of such services on the auditors’ independence."}