{"url_path":"/sec/sxtc/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C PRINCIPAL ACCOUNTANT","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-01","source_url":"https://www.sec.gov/Archives/edgar/data/1723980/0001213900-26-074310-index.html","accession_number":"0001213900-26-074310","cik":"0001723980","ticker":"SXTC","issuer_name":"China SXT Pharmaceuticals, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1723980/0001213900-26-074310-index.html","primary_entity_key":"0001723980","primary_entity_name":"China SXT Pharmaceuticals, Inc."},"word_count":297,"has_tables":true,"body_markdown":"ITEM 16C. PRINCIPAL ACCOUNTANT\nFEES AND SERVICES\n\n \n\nThe following table sets\nforth the aggregate fees by categories specified below in connection with certain professional services rendered by our principal external\nauditors, for the periods indicated.\n\n \n\n  \nYear Ended\nMarch 31,\n2026  \nYear Ended\nMarch 31,\n2025  \nYear Ended\nMarch 31,\n2024 \n\nAudit fees(1) \n$130,000  \n$130,000  \n$151,000 \n\nAudit related fees(2) \n 15,000  \n 15,000  \n 30,000 \n\nTax fees(3) \n -  \n -  \n - \n\nAll\nother fees(4) \n -  \n -  \n - \n\nTOTAL \n$145,000  \n$145,000  \n$181,000 \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\n109\n\n \n\n \n\n(2)\n“Audit related fees”\nmeans the aggregate fees billed for each of the fiscal years for assurance and related services by our principal accountant that\nare reasonably related to the performance of the audit or review of our financial statements and are not reported under paragraph\n(1).\n\n \n\n(3)\n“Tax Fees”\nrepresents the aggregate fees billed in each of the fiscal years listed for the professional tax services rendered by our principal\nauditors.\n\n \n\n(4)\n“All Other Fees”\nrepresents the aggregate fees billed in each of the fiscal years listed for services rendered by our principal auditors other than\nservices reported under “Audit fees,” “Audit-related fees” and “Tax fees.”\n\n \n\nThe policy of our audit committee\nand our board of directors is to pre-approve all audit and non-audit services provided by our principal auditors, including audit services,\naudit-related services, and other services as described above, other than those for de minimis services which are approved by the audit\ncommittee or our board of directors prior to the completion of the services."}