{"url_path":"/sec/nwgl/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C **","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1948294/0001493152-26-019023-index.html","accession_number":"0001493152-26-019023","cik":"0001948294","ticker":"NWGL","issuer_name":"CL Workshop Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1948294/0001493152-26-019023-index.html","primary_entity_key":"0001948294","primary_entity_name":"CL Workshop Group Ltd"},"word_count":217,"has_tables":true,"body_markdown":"**ITEM\n16C.**\n**PRINCIPAL\nACCOUNTANT FEES AND SERVICES**\n\n \n\nThe\nfollowing table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered\nby WWC, P.C. (“**WWC**”) and for the periods indicated. We did not pay any other fees to WWC during the periods indicated\nbelow.\n\n \n\n  \nYear Ended\nDecember 31, \n\n  \n2025  \n2024 \n\nAudit Fees \n$160,000  \n$128,000 \n\nAudit-Related Fees \n -  \n - \n\nTOTAL \n$160,000  \n$128,000 \n\n \n\n74\n\n \n\n \n\n“Audit\nFees” consisted of the aggregate fees billed for professional services paid for the audit of our annual financial statements and\nfor any other services that were normally provided in connection with our statutory and regulatory filings or engagements.\n\n \n\n“Audit\nRelated Fees” consisted of the aggregate fees billed for professional services rendered for assurance and related services that\nwere reasonably related to the performance of the audit or review of our financial statements and were not otherwise included in Audit\nFees.\n\n \n\n“Tax\nFees” consisted of the aggregate fees billed for professional services rendered for tax compliance, tax advice and tax planning.\nIncluded in such Tax Fees were fees for preparation of our tax returns and consultancy and advice on other tax planning matters.\n\n \n\n“All\nOther Fees” consisted of the aggregate fees billed for products and services provided and not otherwise included in Audit Fees,\nAudit Related Fees or Tax Fees."}