{"url_path":"/sec/payp/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":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/2080845/0001193125-26-289382-index.html","accession_number":"0001193125-26-289382","cik":"0002080845","ticker":"PAYP","issuer_name":"PayPay Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2080845/0001193125-26-289382-index.html","primary_entity_key":"0002080845","primary_entity_name":"PayPay Corp"},"word_count":391,"has_tables":true,"body_markdown":"Item 16C. Principal Accountant Fees and Services\n\nDeloitte Touche Tohmatsu LLC has served as PayPay Corporation's independent registered public accounting firm for each of the fiscal years in the three-year period ended March 31, 2026, for which audited financial statements appear in this Annual Report.\n\nThe following table presents the aggregate fees for professional services and other services rendered by Deloitte Touche Tohmatsu LLC and the various member firms of Deloitte Touche Tohmatsu Limited to PayPay in the fiscal years ended March 31, 2025 and 2026:\n\n \n\n \n\n \n\n \n\n(In millions of yen)\n\n \n\nFor the year ended\n\n \n\n \n\nMarch 31, 2025\n\n \n\nMarch 31, 2026\n\nAudit Fees\n\n \n\n2,067\n\n \n\n1,741\n\nAudit-Related Fees\n\n \n\n—\n\n \n\n214\n\nTax Fees\n\n \n\n16\n\n \n\n6\n\nAll Other Fees\n\n \n\n18\n\n \n\n10\n\nTotal\n\n \n\n2,101\n\n \n\n1,971\n\n\"Audit Fees\" means fees for audit services, which are professional services provided by independent auditors of our annual financial statements or for services that are normally provided by independent auditors with respect to any submission required under applicable laws and regulations.\n\n\"Audit-Relate Fees\" means fees for audit-related services, which are assurance services provided by independent auditors that are reasonably related to the carrying out of auditing or reviewing of our financial reports and other related services. This category includes fees for agreed-upon or expanded audit procedures related to accounting and/or other records.\n\nPre-approval policies and procedures of the Audit and Supervisory Committee\n\nUnder applicable SEC rules, our Audit and Supervisory Committee must pre-approve audit services, audit-related services, tax services and other services to be provided by the principal accountant to ensure that the independence of the principal accountant under such rules is not impaired as a result of the provision of any of these services.\n\nWhile, as a general rule, specific pre-approval must be obtained for these services to be provided, our Audit and Supervisory Committee has adopted pre-approval policies and procedures which requires pre-approval of all audit and non-audit services that may be provided. Our Audit and Supervisory Committee reviews the list of services on a regular basis, and is informed of each service that is actually provided.\n\nAll services to be provided to us by the principal accountant and its affiliates must be specifically pre-approved by our Audit and Supervisory Committee.\n\nNone of the services described above in this Item 16C. were waived from the pre-approval requirements pursuant to Rule 2‑01 (c)(7)(i)(C) of Regulation S-X.\n\n \n\n131\n\n[Table of Contents](#toc_page)"}