{"url_path":"/sec/ix/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":"2026-06-22","source_url":"https://www.sec.gov/Archives/edgar/data/1070304/0001193125-26-276640-index.html","accession_number":"0001193125-26-276640","cik":"0001070304","ticker":"IX","issuer_name":"ORIX CORP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1070304/0001193125-26-276640-index.html","primary_entity_key":"0001070304","primary_entity_name":"ORIX CORP"},"word_count":421,"has_tables":true,"body_markdown":"Item 16C. Principal Accountant Fees and Services\n\nFEES PAID TO PRINCIPAL ACCOUNTANT\n\nAUDIT FEES\n\nIn fiscal 2025 and 2026, KPMG (including Japanese and overseas affiliates of KPMG AZSA LLC) billed us ¥4,706 million and ¥5,050 million, respectively, for direct audit fees.\n\nAUDIT-RELATED FEES\n\nIn fiscal 2025 and 2026, KPMG billed us ¥172 million and ¥269 million, respectively, for audit-related services, including attestation, assurance and related services that are not reported under audit fees.\n\n \n\n183\n\n##### Table of Contents\n\nTAX FEES\n\nIn fiscal 2025 and 2026, KPMG billed us ¥263 million and ¥260 million, respectively, for tax-related services.\n\nALL OTHER FEES\n\nIn fiscal 2025 and 2026, KPMG billed us ¥46 million and ¥1 million, respectively, for other products and services and for sustainability related assurance services.\n\nAUDIT COMMITTEE’S PRE-APPROVAL POLICIES AND PROCEDURES\n\nThe Audit Committee has established standards for pre-approval of engagements of the independent registered public accounting firm for both audit services and non-audit services.\n\nWhen ORIX Group engages the independent registered public accounting firm for audit services, pre-approval of the Audit Committee must be obtained prior to execution of the contract for such audit services, in accordance with pre-approval policies and procedures. In terms of audit services, every year the independent registered public accounting firm draws up its annual audit plan and annual budget, which is evaluated by ORIX’s Accounting Department. Subsequently, pre-approval is obtained from the Audit Committee.\n\nNon-audit services are generally not obtained from the independent registered public accounting firm or its affiliates. If it is necessary for ORIX Group to engage the independent registered public accounting firm for non-audit services, pre-approval of the Audit Committee must be obtained on a case-by-case basis prior to execution of the relevant contract, in accordance with pre-approval policies and procedures.\n\nThe Audit Committee may delegate the authority to pre-approve services to individual members of the Audit Committee. Audit Committee members to whom such pre-approval authority has been delegated report to the Audit Committee in a timely manner regarding any services that they have approved pursuant to such authority.\n\nIn accordance with internal rules on pre-approval, the Audit Committee may set a maximum fee amount for pre-approved non-audit services that are received over a reasonable period of one year or less. If the Audit Committee has set a maximum fee amount for pre-approved non-audit services, engagements for pre-approved non-audit services that do not exceed the maximum fee amount do not require specific pre-approval procedures. However, in such cases, engagements for such services must be reported to the Audit Committee in a timely manner."}