{"url_path":"/sec/ucar/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/1939780/0001213900-26-057792-index.html","accession_number":"0001213900-26-057792","cik":"0001939780","ticker":"UCAR","issuer_name":"U Power Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1939780/0001213900-26-057792-index.html","primary_entity_key":"0001939780","primary_entity_name":"U Power Ltd"},"word_count":221,"has_tables":true,"body_markdown":"**Item\n16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nFor the fiscal year 2025, HCL was appointed as\nthe Company’s auditor for the audited Consolidated Financial Statements that appear in this annual report. For the fiscal years\n2023 and 2024, Onestop Assurance PAC was appointed as the Company’s auditor for the audited Consolidated Financial Statements that\nappear in this annual report. Set forth below are the total fees billed (or expected to be billed), on a consolidated basis, by HCL, HHL\nand Onestop Assurance PAC, and their respective affiliates for providing audit and other professional services in each of the last three\nyears:\n\n \n\n  \nFor the Years Ended December 31, \n\n  \n2025  \n2024  \n2023 \n\nAudit fees(1) - Onestop Assurance PAC \n$-  \n$200,000  \n$187,000 \n\nAudit fees(1) – HCL PLLC \n 120,000  \n -  \n - \n\nAudit fees(1) - HHL \n -  \n -  \n - \n\nTotal \n$120,000  \n$200,000  \n$187,000 \n\n \n\n(1)Audit fees include the aggregate\nfees billed for each of the fiscal years for professional services rendered by our independent registered public accounting firm for\nthe audit of our annual financial statements and review of the interim financial statements in connection with our initial public offering\nin 2024.\n\n \n\nThe\npolicy of our audit committee is to pre-approve all audit and non-audit services provided by our independent registered public accounting\nfirm, including audit services, audit-related services, tax services, and other services as described above."}