{"url_path":"/sec/sony/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":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/313838/0001193125-26-274893-index.html","accession_number":"0001193125-26-274893","cik":"0000313838","ticker":"SONY","issuer_name":"Sony Group Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/313838/0001193125-26-274893-index.html","primary_entity_key":"0000313838","primary_entity_name":"Sony Group Corp"},"word_count":468,"has_tables":true,"body_markdown":"Item 16C.\n\nPrincipal Accountant Fees and Services\n\nAudit and Non-Audit Fees\n\nThe following table presents fees for audit and other services rendered by PricewaterhouseCoopers for the fiscal years ended March 31, 2025 and 2026.\n\n \n\n \n  \nFiscal year ended\nMarch 31\n \n\n \n  \n2025\n \n  \n2026\n \n\n \n  \nYen in millions\n \n\nAudit Fees (1)\n\n  \n \n6,265\n \n  \n \n6,749\n \n\nAudit-Related Fees (2)\n\n  \n \n583\n \n  \n \n365\n \n\nTax Fees\n\n  \n \n—\n \n  \n \n—\n \n\nAll Other Fees (3)\n\n  \n \n93\n \n  \n \n25\n \n\n  \n\n \n\n \n\n \n  \n\n \n\n \n\n \n\n  \n \n6,941\n \n  \n \n7,139\n \n\n  \n\n \n\n \n\n \n  \n\n \n\n \n\n \n\n \n\n(1)\n\nAudit Fees consist of fees for the annual audit services engagement and other audit services, which are those services that only the external auditor can provide.\n\n \n\n(2)\n\nAudit-Related Fees consist of fees billed for assurance and related services, and audit services relating to benefit plans, business acquisitions and dispositions.\n\n \n\n(3)\n\nAll Other Fees consist of fees primarily for services rendered with respect to advisory services.\n\nAudit Committee’s Pre-Approval Policies and Procedures\n\nConsistent with the SEC rules regarding auditor independence, Sony Group Corporation’s Audit Committee is responsible for appointing, reviewing and setting compensation, retaining, and overseeing the work of Sony’s independent auditor, so that the auditor’s independence will not be impaired. The Audit Committee established a formal policy requiring pre-approval of all audit and permissible non-audit services provided by the independent auditor to Sony Group Corporation or any of its subsidiaries. The Audit Committee periodically reviews this policy with due regard for compliance with laws and regulations of host countries where Sony Group Corporation is listed.\n\nPrior to the engagement of the independent auditor for the following fiscal year’s audit, management in charge of accounting or other relevant areas (“Accounting Management”) submits an application form to the Audit Committee for comprehensive pre-approval of all recurring services expected to be rendered during that year, other than services that are classified as “Tax” related services (“Tax Services”). In order to obtain comprehensive pre-approval, Accounting Management must designate in which of two categories (Audit and Non-Audit) the services will be classified as well as fees expected, both for each category in the aggregate and for each individual service, and detailed back-up information regarding each service to the extent possible to ensure that the Audit Committee knows precisely what particular service and the expected fees it is being asked to pre-approve and that the scope of any service or the expected fees approved is unambiguous. Any additional services not within the scope of comprehensive pre-approval and Tax Services require the Audit Committee’s separate pre-approval on an individual basis. The Audit Committee approves, if necessary, any changes in terms, conditions and fees resulting from changes in the scope of services to be provided or from other circumstances, with respect to both services that are subject to comprehensive and individual pre-approval. The Audit Committee or its designee establishes procedures to assure that the independent auditor is aware in a timely manner of the services that have been pre-approved."}