{"url_path":"/sec/sos/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/1346610/0001213900-26-057725-index.html","accession_number":"0001213900-26-057725","cik":"0001346610","ticker":"SOS","issuer_name":"SOS Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1346610/0001213900-26-057725-index.html","primary_entity_key":"0001346610","primary_entity_name":"SOS Ltd"},"word_count":258,"has_tables":true,"body_markdown":"**Item\n16C. Principal Accountant Fees and Services**\n\n \n\nThe\nfollowing table sets forth the aggregate fees by categories specified below in connection with Audit Alliance LLP (“**Audit Alliance**”)\nand Assentsure PAC (“Assentsure”) (our independent registered public accounting firms), we did not pay any other fees to\nour independent registered public accounting firm during the periods indicated below.\n\n \n\n  \nFor\nthe Year Ended\nDecember 31, \n\n  \n2025  \n2024  \n2023 \n\nAudit fees(1) \n$240,000  \n$300,000  \n$300,000 \n\nAudit-Related fees (2) \n -  \n -  \n - \n\nTax fees (3) \n -  \n -  \n - \n\nAll other fees \n -  \n -  \n - \n\nTotal \n$240,000  \n$300,000  \n$300,000 \n\n \n\n(1)\n“Audit fees”\nmeans the aggregate fees billed for each of the fiscal years for professional services rendered by our principal accountant for the\naudit of our annual financial statements or services that are normally provided by the accountant in connection with statutory and\nregulatory filings or engagements for those fiscal years.\n\n \n \n\n(2)\n“Audit-related fees”\nmeans the aggregate fees billed for related services by our principal accountant that are reasonably related to the performance of\nthe audit or review of our financial statements and are not reported under Audit fees.\n\n \n \n\n(3)\n“Tax fees”\nmeans the aggregated fees billed for professional services rendered by our independent registered public accounting firm for tax\ncompliance, tax advice, and tax planning.\n\n \n\nThe\npolicy of our audit committee is to pre-approve all audit and non-audit services including audit services, audit-related services, tax\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 audit.\n\n \n\n88"}