{"url_path":"/sec/iotr/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":"2026-07-07","source_url":"https://www.sec.gov/Archives/edgar/data/1997637/0001213900-26-075976-index.html","accession_number":"0001213900-26-075976","cik":"0001997637","ticker":"IOTR","issuer_name":"iOThree Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1997637/0001213900-26-075976-index.html","primary_entity_key":"0001997637","primary_entity_name":"iOThree Ltd"},"word_count":409,"has_tables":true,"body_markdown":"**ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nThe following table represents aggregate fees\nbilled to the Company for fiscal years ended March 31, 2026 and 2025 by Audit Alliance LLP, the Company’s principal accounting firm.\n\n \n\n  \nFor the year ended\nMarch 31, \n\n  \n2026  \n2025 \n\n  \nUSD  \nUSD \n\nAudit Fees \n$161,974  \n$143,805 \n\nAudit-Related Fees \n$-  \n$- \n\nTax Fees \n$-  \n$- \n\nAll Other Fees \n$2,725  \n$- \n\nTotal \n$164,699  \n$143,805 \n\n* *\n\n*Audit Fees*\n\n \n\nAudit fees consisted of the aggregate fees for\nthe audits of our consolidated financial statements, half year reviews, consents, and assistance with review of documents filed with the\nSEC. Fees for the years ended March 31, 2026 and 2025, also include the fees related to audit activities conducted in connection to the\nIPO and under PCAOB standards.\n\n \n\n*Audit Related Fees*\n\n \n\nAudit-related fees consist of the aggregate fees\nbilled for each of the last two fiscal years for assurance and related services performed by the Company’s principal accountant\nthat are reasonably related to the performance of the audit or review of our financial statements and are not reported under the paragraph\ncaptioned “*Audit Fees*” above.\n\n \n\n81\n\n \n\n  \n\n*Tax Fees*\n\n \n\nTax fees consist of aggregate fees billed for\neach of the last two fiscal years for professional services performed by the Company’s principal accountant with respect to tax\ncompliance, tax advice, tax consulting and tax planning. We did not engage our principal accountant to provide tax compliance, tax advice\nor tax planning services during the last two fiscal years.\n\n \n\n*All Other Fees*\n\n \n\nAll other fees consist of aggregate fees billed\nfor each of the last two fiscal years for products and services provided by the Company’s principal accountant, other than for the\nservices reported under the headings “*Audit Fees*,” “*Audit-Related Fees*” and “*Tax Fees*”\nabove. We did not engage our principal accountant to render services to us during the last two fiscal years, other than as reported above.\n\n \n\n**Audit Committee’s Pre-Approval Policies and Procedures**\n\n \n\nOur audit committee has adopted a pre-approval\npolicy for the engagement of our independent accountant to perform certain audit and non-audit services. Pursuant to this policy, which\nis designed to ensure that such engagements do not impair the independence of our auditor, the audit committee pre-approves each type\nof audit, audit-related, tax and other permitted services, subject to the ability of the audit committee to delegate certain pre-approval\nauthority to one or more of its members. All of the fees listed in the table above were approved by our audit committee."}