{"url_path":"/sec/ucar/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT**","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":361,"has_tables":true,"body_markdown":"**Item\n16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT**\n\n \n\n**Change\nof Certifying Accountant in January 2026**\n\n** **\n\nOn\nJanuary 13, 2026, we engaged HCL as our independent registered public accounting firm, and dismissed HHL. The change of our independent\nregistered public accounting firm had been approved by our board and the audit committee of our board, and the decision was not made\ndue to any disagreements between us and HHL. The termination of the engagement with HHL became effective as of January 13, 2026, and\nthe engagement of HHL as the independent auditor of the Company became effective as of January 13, 2026.\n\n \n\nThe\ndetails of the Company’s change of auditor are described on a report on Form 6-K filed with the SEC on January 27, 2026, which\nis incorporated by reference herein.\n\n** **\n\n**Change\nof Certifying Accountant in July 2025**\n\n \n\nOn\nJuly 24, 2025, we engaged HHL as our independent registered public accounting firm, and dismissed Onestop. The change of our independent\nregistered public accounting firm had been approved by our board and the audit committee of our board, and the decision was not made\ndue to any disagreements between us and Onestop. The termination of the engagement with Onestop became effective as of July 24, 2025,\nand the engagement of HHL as the independent auditor of the Company became effective as of July 24, 2025.\n\n \n\nThe\ndetails of the Company’s change of auditor are described on a report on Form 6-K filed with the SEC on July 31, 2025, which is\nincorporated by reference herein.\n\n \n\n**Change\nof Certifying Accountant in May 2023**\n\n \n\nOn\nMay 10, 2023, the “Company appointed Onestop as its independent registered public accounting firm, effective on the same day. Onestop\nreplaces WWC, P.C., the former independent registered public accounting firm, which the Company dismissed on May 10, 2023. The appointment\nof Onestop was made after a careful consideration and evaluation process undertaken by the Company and was approved by the audit committee\nof the board of directors of the Company.\n\n \n\nThe\ndetails of the Company’s change of auditor are described on a report on Form 6-K filed with the SEC on June 8, 2023, which is incorporated\nby reference herein."}