{"url_path":"/sec/hmc/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":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/715153/0001193125-26-274991-index.html","accession_number":"0001193125-26-274991","cik":"0000715153","ticker":"HMC","issuer_name":"HONDA MOTOR CO LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/715153/0001193125-26-274991-index.html","primary_entity_key":"0000715153","primary_entity_name":"HONDA MOTOR CO LTD"},"word_count":377,"has_tables":true,"body_markdown":"Item 16C. Principal Accountant Fees and Services\n\nKPMG AZSA LLC has served as Honda’s independent registered public accounting firm for each of the fiscal years in the three-year period ended March 31, 2026, for which audited financial statements appear in this Annual Report on Form\n20-F.\n\nThe following table presents the aggregate fees for professional services and other services rendered by KPMG AZSA LLC and the various member firms of KPMG International to Honda in the fiscal years ended March 31, 2025 and 2026:\n\n \n\n \n\n  \n\nYen (millions)\n\n \n\n \n\n  \n\n2025\n\n \n\n  \n\n2026\n\n \n\nAudit Fees\n\n  \n\n¥\n\n6,060\n\n \n\n  \n\n¥\n\n6,199\n\n \n\nAudit-Related Fees\n\n  \n\n \n\n172\n\n \n\n  \n\n \n\n212\n\n \n\n  \n\n \n\n \n\n \n\n  \n\n \n\n \n\n \n\nTotal\n\n  \n\n¥\n\n6,232\n\n \n\n  \n\n¥\n\n6,411\n\n \n\n  \n\n \n\n \n\n \n\n  \n\n \n\n \n\n \n\n“Audit Fees” means fees for audit services, which are professional services provided by independent auditors for the audit of our annual financial statements or for services that are normally provided by independent auditors with respect to any submissions required under applicable laws and regulations.\n\n“Audit-Related Fees” means fees for audit-related services, which are assurance services provided by independent auditors that are reasonably related to the carrying out of auditing or reviewing of our financial reports and other related services. This category includes fees for agreed-upon or expanded audit procedures related to accounting and/or other records.\n\nPre-approval\npolicies and procedures of the Audit Committee\n\nUnder applicable SEC rules, the Audit Committee must\npre-approve\naudit services, audit-related services, tax services and other services to be provided by the principal accountant to ensure that the independence of the principal accountant under such rules is not impaired as a result of the provision of any of these services.\n\nWhile, as a general rule, specific\npre-approval\nmust be obtained for these services to be provided, the Audit Committee has adopted\npre-approval\npolicies and procedures which list particular audit and\nnon-audit\nservices that may be provided without specific\npre-approval.\nThe Audit Committee reviews this list of services on an annual basis, and is informed of each such service that is actually provided.\n\nAll services to be provided to us by the principal accountant and its affiliates which are not specifically set forth in this list must be specifically\npre-approved\nby the Audit Committee.\n\nNone of the services described above in this Item 16C. were waived from the\npre-approval\nrequirements pursuant to Rule\n2-01(c)(7)(i)(C)\nof Regulation\nS-X.\n\n \n\n142\n\n[Table of Contents](#toc)"}