{"url_path":"/sec/mgn/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1995075/0001213900-26-057595-index.html","accession_number":"0001213900-26-057595","cik":"0001995075","ticker":"MGN","issuer_name":"Megan Holdings Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1995075/0001213900-26-057595-index.html","primary_entity_key":"0001995075","primary_entity_name":"Megan Holdings Ltd."},"word_count":318,"has_tables":true,"body_markdown":"**Item\n16C. Principal Accountant Fees and Services**\n\n \n\nWWC, P.C. served as\nthe Company’s independent registered public accounting firm for the fiscal years ended December 31, 2023 and 2024. Effective December\n15, 2025, the Company dismissed WWC, P.C., as approved and ratified by the Company’s Board of Directors and the Audit Committee.\nOn December 15, 2025, the Audit Committee and the Board of Directors appointed SFAI Malaysia PLT as the Company’s independent registered\npublic accounting firm to audit the Company’s financial statements for the fiscal year ended December 31, 2025. Audit services\nprovided by WWC, P.C. for the fiscal years ended December 31, 2023 and 2024 and by SFAI Malaysia PLT for the fiscal year ended December\n31, 2025 included the examination of the consolidated financial statements of the Company.\n\n \n\n**Fees Paid to Independent Registered Public\nAccounting Firm**\n\n** **\n\nThe following table\nsets forth the aggregate fees by categories specified below in connection with certain professional services rendered by WWC, P.C. and\nSFAI Malaysia PLT, our independent registered public accounting firms, for the periods indicated.\n\n \n\n**Services\n(1)** \n **2023\n(US$)**  \n **2024\n(US$)**  \n **2025\n(US$)** \n\nAudit Fees – WWC, P.C. \n 167,514  \n 233,474  \n — \n\nAudit Fees – SFAI Malaysia PLT \n —  \n —  \n 100,000 \n\nTotal \n 167,514  \n 233,474  \n 100,000 \n\n \n\n \n\n(1)\nAudit fees include the aggregate fees billed in each of the fiscal\nyears for professional services rendered by our independent registered public accounting firm for the audit of our annual financial\nstatements, review of the interim financial statements and for the audits of our financial statements in connection with our initial\npublic offering, and comfort letter in connection with the underwritten public offering.\n\n \n\nThe policy of our audit\ncommittee is to pre-approve all audit and non-audit services provided by our independent registered public accounting firm, including\naudit services and audit-related services as described above, other than those for de minimus services which are approved by the audit\ncommittee prior to the completion of the audit."}