{"url_path":"/sec/lud/10-k/2026/item-16","section_key":"item-16","section_title":"Item 16 C.**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1984124/0001213900-26-057512-index.html","accession_number":"0001213900-26-057512","cik":"0001984124","ticker":"LUD","issuer_name":"Luda Technology Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1984124/0001213900-26-057512-index.html","primary_entity_key":"0001984124","primary_entity_name":"Luda Technology Group Ltd"},"word_count":267,"has_tables":true,"body_markdown":"**ITEM 16.C.**\n**PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nThe following table sets forth the aggregate\nfees by categories specified below in connection with certain professional services rendered by our principal external auditors, for the\nperiods indicated.\n\n \n\n  \nYear Ended\nDecember 31,\n2025  \nYear Ended\nDecember 31,\n2024  \nYear Ended\nDecember 31,\n2023 \n\n  \nUS$  \nUS$  \nUS$ \n\nAudit fees \n 217,500  \n 270,000  \n 270,000 \n\nAudit related fees \n -  \n 30,000  \n 30,000 \n\nTax fees \n -  \n -  \n - \n\nAll other fees \n -  \n -  \n - \n\nTotal \n 217,500  \n 300,000  \n 300,000 \n\n \n\nOur Audit Committee and board of directors\nhave adopted pre-approval policies and procedures. In accordance with these policies and procedures, the Audit Committee\npre-approved the audit, tax, and other non-audit services provided by AOGB CPA Limited and ZH CPA, LLC for the fiscal year ended\nDecember 31, 2025, and by ZH CPA, LLC for the fiscal years ended December 31, 2023 and 2024. Consistent with our Audit Committee\n’s responsibility for engaging our independent auditors, all audit and permitted non-audit services require pre-approval by\nthe Audit Committee. The full Audit Committee approves proposed services and fee estimates for these services. One or more\nindependent directors serving on the Audit Committee may be delegated by the full Audit Committee to pre-approve any audit and\nnon-audit services. Any such delegation shall be presented to the full Audit Committee at its next scheduled meeting. Pursuant to\nthese procedures, the Audit Committee approved the foregoing audit services provided by our principal external auditors.\n\n \n\nFor the fiscal year ended December 31, 2025, the audit fees of $207,500 and $10,000 were incurred for services provided by AOGB CPA Limited\nand ZH CPA, LLC, respectively."}