{"url_path":"/sec/gibow/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/2034520/0001493152-26-023628-index.html","accession_number":"0001493152-26-023628","cik":"0002034520","ticker":"GIBO","issuer_name":"GIBO HOLDINGS Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","primary_entity_key":"0002034520","primary_entity_name":"GIBO HOLDINGS Ltd"},"word_count":189,"has_tables":true,"body_markdown":"** **\n\n**ITEM\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nEnrome\nLLP served as our independent auditors for the fiscal years ended December 31, 2024 and 2025. The following table sets forth the fees\nbilled to us by our principal accountants for professional services performed in the years ended December 31, 2024 and 2025. We did not\npay any other fees to our independent registered public accountant firm during the fiscal years indicated below.\n\n** **\n\n  \n **Year ended December 31,** \n\n  \n 2024  \n 2025 \n\n(in thousands) \n **(In US$ ‘000)**\n\nAudit Fees \n 195  \n 250 \n\n \n\n(i)\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.\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.\nThe policy of our audit committee is to pre-approve all auditing and non-audit services provided by our independent public accountant,\nincluding audit services, audit-related services, tax services and other services as described above.\n\n \n\n77"}