{"url_path":"/sec/tmcr/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/2087398/0001104659-26-049527-index.html","accession_number":"0001104659-26-049527","cik":"0002087398","ticker":"TMCR","issuer_name":"Metals Royalty Co Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2087398/0001104659-26-049527-index.html","primary_entity_key":"0002087398","primary_entity_name":"Metals Royalty Co Inc."},"word_count":237,"has_tables":true,"body_markdown":"**Item 16C. Principal Accountant Fees and Services.**\n\nErnst & Young LLP (PCAOB ID 1263) (“EY”), has served as our independent registered public accounting firm for the year ended December 31, 2025. The following table sets out the aggregate fees for professional audit services and other services rendered by EY for the year ended December 31, 2025:\n\n​\n\n​\n\n​\n\n​\n\n​\n\n**  ​ ​ ​**\n\n**2025**\n\nAudit fees (1)\n\n​\n\n$\n\n379,904\n\nAudit-related fees (2)\n\n​\n\n \n\n172,807\n\nTax fees (3)\n\n​\n\n \n\n64,496\n\nAll other fees (4)\n\n​\n\n ​\n\n—​\n\nTotal\n\n​\n\n$\n\n617,207\n\n(1)“Audit fees” consists of the aggregate fees billed or to be billed for the audit of TMCR’s annual consolidated financial statements, reviews of its interim financial statements, and review of registration statements filed with the SEC.\n\n(2)“Audit-related fees” are the aggregate fees billed for assurance and related services that are reasonably related to the performance of the audit or review of TMCR’s financial statements and are not reported under Audit fees.\n\n(3)“Tax fees” are the aggregate fees billed for tax advisory and compliance services.\n\n(4)“All other fees” are the aggregate fees billed for other professional services that are not related to the above categories.\n\nThe policy of our audit committee is to pre-approve all audit and non-audit services provided by our independent registered public accounting firm, including audit services, audit-related services, tax services and other services as described above.\n\n​\n\n​\n\n94\n\n[Table of Contents](#TOC)"}