{"url_path":"/sec/pltyf/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/1433309/0001104659-26-061965-index.html","accession_number":"0001104659-26-061965","cik":"0001433309","ticker":"PLTYF","issuer_name":"Plastec Technologies, Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1433309/0001104659-26-061965-index.html","primary_entity_key":"0001433309","primary_entity_name":"Plastec Technologies, Ltd."},"word_count":380,"has_tables":true,"body_markdown":"ITEM 16C.    PRINCIPAL ACCOUNTANT FEES AND SERVICES.\n\nOur independent registered public accounting firm for the audit of our financial statements for the years ended December 31, 2025 and 2024 is AOGB.\n\nThe following table presents the aggregate fees for professional services and other services rendered by AOGB to us for the years ended December 31, 2025 and 2024:\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n**Fiscal Year **\n\n​\n\n**Fiscal Year **\n\n​\n\n​\n\n**Ended **\n\n​\n\n**Ended**\n\n​\n\n**  ​ ​ ​**\n\n**December 31, **\n\n**  ​ ​ ​**\n\n**December 31, **\n\n**Service Category**\n\n**  ​ ​ ​**\n\n**2025**\n\n**  ​ ​ ​**\n\n**2024**\n\nAudit Fees\n\n​\n\n​\n\nHK$\n\n**  ​ ​ ​**\n\n​\n\n280,000\n\n​\n\n​\n\nHK$\n\n**  ​ ​ ​**\n\n​\n\n390,000\n\nAudit-Related Fees\n\n​\n\n​\n\nHK$\n\n​\n\n​\n\n80,000\n\n​\n\n​\n\nHK$\n\n​\n\n​\n\n30,000\n\nTax Fees\n\n​\n\n​\n\nHK$\n\n​\n\n​\n\n—\n\n​\n\n​\n\nHK$\n\n​\n\n​\n\n—\n\nAll Other Fees\n\n​\n\n​\n\nHK$\n\n​\n\n​\n\n—\n\n​\n\n​\n\nHK$\n\n​\n\n​\n\n—\n\nTotal Fees\n\n​\n\n \n\nHK$\n\n​\n\n​\n\n360,000\n\n​\n\n \n\nHK$\n\n​\n\n​\n\n420,000\n\n​\n\nIn the above tables, in accordance with the SEC’s definitions and rules, “audit fees” are fees for professional services for the audit and review of our annual financial statements, as well as the audit and review of our financial statements included in our registration statements filed under the Securities Act and issuance of consents and for services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements except those not required by statute or regulation; “audit-related fees” are fees for assurance and related services that were reasonably related to the performance of the audit or review of our financial statements, including attestation services that are not required by statute or regulation, due diligence and services related to acquisitions; “tax fees” are fees for tax compliance, tax advice and tax planning; and “all other fees” are fees for any services not included in the first three categories.\n\n48\n\n[Table of Contents](#TOC)\n\nPre-Approval Policies and Procedures\n\nOur audit committee of the board of directors pre-approves all audit, audit-related and non-audit services not prohibited by law to be performed by our independent auditors and associated fees prior to the engagement of the independent auditor with respect to such services."}