{"url_path":"/sec/mfg/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":"2026-06-26","source_url":"https://www.sec.gov/Archives/edgar/data/1335730/0001193125-26-283791-index.html","accession_number":"0001193125-26-283791","cik":"0001335730","ticker":"MFG","issuer_name":"MIZUHO FINANCIAL GROUP INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1335730/0001193125-26-283791-index.html","primary_entity_key":"0001335730","primary_entity_name":"MIZUHO FINANCIAL GROUP INC"},"word_count":364,"has_tables":true,"body_markdown":"ITEM 16C.\n\n PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\nFees for Services provided by Ernst & Young ShinNihon LLC\n\nThe aggregate fees billed by Ernst & Young ShinNihon LLC, our independent registered public accounting firm, and its affiliates, to Mizuho Financial Group and its consolidated subsidiaries for the fiscal years ended March 31, 2025 and 2026 are presented in the following table:\n\n \n\n \n  \nFiscal years ended March 31,\n \n\n \n  \n  2025  \n \n  \n  2026  \n \n\n \n  \n(in millions of yen)\n \n\nAudit fees(1)\n\n  \n¥\n6,519\n \n  \n¥\n6,925\n \n\nAudit-related fees(2)\n\n  \n \n697\n \n  \n \n543\n \n\nTax fees(3)\n\n  \n \n211\n \n  \n \n209\n \n\nAll other fees(4)\n\n  \n \n77\n \n  \n \n68\n \n\n  \n\n \n\n \n\n \n  \n\n \n\n \n\n \n\nTotal\n\n  \n¥\n7,505\n \n  \n¥\n7,744\n \n\n  \n\n \n\n \n\n \n  \n\n \n\n \n\n \n\n \n\n185\n\n \n\nNotes:\n\n(1)\n\nAudit fees primarily include fees related to the audit of U.S. GAAP financial statements as well as Japanese GAAP financial statements used for home-country reporting purposes.\n\n(2)\n\nAudit-related fees primarily include fees for services relating to agreed-upon procedures on internal controls and advisory services relating to regulatory filings.\n\n(3)\n\nTax fees primarily include fees for services relating to the preparation of tax returns and tax advice.\n\n(4)\n\nAll other fees primarily include fees for services relating to education about financial accounting and related legal regulation for our employees.\n\nPre-Approval Policies and Procedures\n\nWe established the pre-approval policies and procedures required by the Sarbanes-Oxley Act on April 1, 2006. Under the procedures, Mizuho Financial Group and its subsidiaries must apply to our audit committee for pre-approval before entering into an agreement regarding audit and permitted non-audit services with Ernst & Young ShinNihon LLC.\n\nWe follow two types of pre-approval policies and procedures:\n\n \n\nGeneral pre-approval\n  \nGeneral pre-approval is required for services which are expected to be performed during a given fiscal year. Our audit committee reviews the specific maximum fee amount for new services and the maximum amount of increase/decrease from previous fee amounts for the same type of services as those performed in the past and authorizes pre-approval at the beginning of each fiscal year.\n\nSpecific pre-approval\n  \nFor those services which have not been approved pursuant to the general pre-approval procedure, specific pre-approval by our audit committee is required prior to each engagement. With respect to such services, full-time audit committee member(s) must provide pre-approval and report such pre-approval at the monthly meeting of the audit committee."}