{"url_path":"/sec/hiho/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1026785/0001213900-26-077959-index.html","accession_number":"0001213900-26-077959","cik":"0001026785","ticker":"HIHO","issuer_name":"HIGHWAY HOLDINGS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1026785/0001213900-26-077959-index.html","primary_entity_key":"0001026785","primary_entity_name":"HIGHWAY HOLDINGS LTD"},"word_count":147,"has_tables":true,"body_markdown":"** **\n\n**Item 16C. Principal Accountant Fees and Services**\n\n \n\nThe following table presents the aggregate fees\nfor professional services and other services rendered by ARK Pro CPA & Co and Marcum Asia CPAs LLP, New York to the Company for the\nperiods indicated.\n\n \n\n  \n2025  \n2026 \n\n  \n   \n  \n\nAudit Fees (1) - ARK Pro CPA & Co \n$36,000  \n$36,000 \n\nAudit Fees (1) – Marcum Asia CPAs LLP \n 176,500  \n 233,500 \n\n  \n    \n   \n\nTax Fees (2) \n -  \n - \n\nTotal \n$212,500  \n$269,500 \n\n \n\n(1)\nAudit fees represent fees for professional services provided in connection with the audit of the Company’s consolidated financial statements, and audit services provided in connection with other statutory or regulatory filings.\n\n(2)\nTax Fees include fees for the preparation of tax returns.\n\n \n\nAs part of its policies and procedures, all audit\nrelated services, tax services and other services, if any, rendered by our independent registered public accounting firms were pre-approved\nby the Audit Committee."}