{"url_path":"/sec/qfnhf/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":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1741530/0001104659-26-049501-index.html","accession_number":"0001104659-26-049501","cik":"0001741530","ticker":"QFIN","issuer_name":"Qfin Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1741530/0001104659-26-049501-index.html","primary_entity_key":"0001741530","primary_entity_name":"Qfin Holdings, Inc."},"word_count":346,"has_tables":true,"body_markdown":"ITEM 16C PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\nThe following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Deloitte Touche Tohmatsu Certified Public Accountants LLP (PCAOB ID No. 1113), our principal external auditor, for the years indicated. We did not pay any other fees to our auditor during the periods indicated below.\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n**For the Years Ended December 31, **\n\n​\n\n  ​ ​ ​\n\n**2024**\n\n  ​ ​ ​\n\n**2025**\n\n​\n\n​\n\n**(in thousands of RMB)**\n\nAudit fees(1)\n\n​\n\n18,791.1\n\n​\n\n15,219.2\n\nAudit-related fees(2)\n\n​\n\n558.3\n\n​\n\n3,488.6\n\nTax fees(3)\n\n​\n\n779.0\n\n​\n\n1,330.0\n\nAll other fees(4)\n\n​\n\n—\n\n​\n\n341.7\n\n*Notes:*\n\n(1)\n\n“Audit fees” means the aggregate fees billed in each of the fiscal years listed for professional services rendered by our principal auditor for the audit or review of our annual financial statements or quarterly financial information and review of documents filed with the SEC. The audit refers to financial statement audit and audit pursuant to Section 404 of the Sarbanes-Oxley Act of 2002.\n\n(2)\n\n“Audit-related fees” means the aggregate fees billed in each of the fiscal years for assurance and related services by our principal accountant that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit fees.”\n\n(3)\n\n“Tax fees” means the aggregate fees incurred in each of the fiscal years listed for professional services rendered by our principal auditors for tax compliance, tax advice, and tax planning.\n\n(4)\n\n“All other fees” means the aggregate fees billed in each of the fiscal years listed for professional services rendered by our principal auditors associated with other advisory services.\n\nThe policy of our audit committee is to pre-approve all audit and audit-related services, tax services, and non-audit services related to internal control over financial reporting services provided by Deloitte Touche Tohmatsu Certified Public Accountants LLP as described above, other than those for *de minimis* services which are approved by the Audit Committee prior to the completion of the audit.\n\n​"}