{"url_path":"/sec/ncew/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/A","doc_date":"2026-06-08","source_url":"https://www.sec.gov/Archives/edgar/data/1968043/0001493152-26-027632-index.html","accession_number":"0001493152-26-027632","cik":"0001968043","ticker":"NCEW","issuer_name":"New Century Logistics (BVI) Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1968043/0001493152-26-027632-index.html","primary_entity_key":"0001968043","primary_entity_name":"New Century Logistics (BVI) Ltd"},"word_count":236,"has_tables":true,"body_markdown":"**ITEM\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nThe\nfollowing table represents the approximate aggregate fees for services rendered by ZH CPA, LLC and AOGB CPA Limited for the periods indicated:\n\n \n\n  \nSeptember 30,\n2025  \nSeptember 30,\n2024 \n\n  \nUSD  \nUSD \n\nAudit Fees \n$168,000  \n 195,000 \n\nAudit Related Fees \n -  \n 30,000 \n\nTax Fees \n -  \n - \n\nAll Other Fees \n -  \n - \n\nTotal Fees \n$168,000  \n 225,000 \n\n \n\n“Audit-related\nfees” are the aggregate fees billed for review of interim financial information that are not reported under audit fees.\n\n \n\n“Tax\nfees” include fees for professional services rendered by our independent registered public accounting firm for tax compliance and\ntax advice on actual or contemplated transactions.\n\n \n\n“Other\nfees” include fees for services rendered by our independent registered public accounting firm with respect to government incentives\nand other matters.\n\n \n\nThe\npolicy of our audit committee is to pre-approve all audit and non-audit services provided by our independent auditor including audit\nservices, audit-related services, tax services and other services.\n\n \n\nAll\nfees for services rendered for the year-ended September 30, 2024 were to ZH CPA, LLC, the former independent registered public accounting\nfirm of the Company, the fees for services rendered for the year-ended September 30, 2024 were to AOGB CPA Limited, the current independent\nregistered public accounting firm of the Company.\n\n \n\nOur\nAudit Committee evaluated and approved in advance the scope and cost of the engagement of an auditor before the auditor rendered its\naudit and non-audit services."}