{"url_path":"/sec/ocg/10-k/2026/item-16","section_key":"item-16","section_title":"Item 16 C. PRINCIPAL ACCOUNTANT FEES","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1776067/0001213900-26-056688-index.html","accession_number":"0001213900-26-056688","cik":"0001776067","ticker":"OCG","issuer_name":"Oriental Culture Holding LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1776067/0001213900-26-056688-index.html","primary_entity_key":"0001776067","primary_entity_name":"Oriental Culture Holding LTD"},"word_count":257,"has_tables":true,"body_markdown":"** **\n\n**ITEM 16.C. PRINCIPAL ACCOUNTANT FEES\nAND SERVICES **\n\n** **\n\nThe following table sets forth the aggregate fees\nby categories specified below in connection with certain professional services rendered by Wei Wei & Co., LLP, our independent registered\npublic accounting firm, for the periods indicated.\n\n** **\n\n  \nYear Ended\nDecember 31,\n2025  \nYear Ended\nDecember 31,\n2024  \nYear Ended\nDecember 31,\n2023 \n\nAudit fees(1) \n$195,000  \n$230,000  \n$250,000 \n\nAudit related fees(2) \n 185,000  \n -  \n - \n\nTax fees(3) \n -  \n -  \n - \n\nAll other fees(4) \n -  \n -  \n - \n\nTOTAL \n$380,0000  \n$230,000  \n$250,000 \n\n \n\n(1)\n“Audit fees” means the aggregate fees billed for each of the fiscal years for professional services rendered by our principal\naccountant for the annual audit of our consolidated financial statements and review of our semi-annual unaudited condensed consolidated\nfinancial statements.\n\n** **\n\n(2)\n“Audit related fees” means the aggregate fees billed for the audit of our internal control over financial reporting.\n\n \n\n(3)“Tax\nFees” represents the aggregate fees billed in each of the fiscal years listed for the professional tax services rendered by our\nprincipal auditors.\n\n** **\n\n(4)“All\nOther Fees” represents the aggregate fees billed in each of the fiscal years listed for services rendered by our principal auditors\nother than services reported under “Audit fees,” “Audit-related fees” and “Tax fees.”\n\n**  **\n\nThe policy of our audit committee and our board\nof directors is to pre-approve all audit and non-audit services provided by our principal auditors, including audit services, audit-related\nservices, and other services as described above, other than those for de minimis services which are approved by the audit committee prior\nto the completion of the services."}