{"url_path":"/sec/wit/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":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/1123799/0001193125-26-253514-index.html","accession_number":"0001193125-26-253514","cik":"0001123799","ticker":"WIT","issuer_name":"WIPRO LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1123799/0001193125-26-253514-index.html","primary_entity_key":"0001123799","primary_entity_name":"WIPRO LTD"},"word_count":335,"has_tables":true,"body_markdown":"Item 16C. Principal Accountant Fees and Services\n\nOur Audit, Risk and Compliance Committee charter requires us to obtain the prior approval of our Audit, Risk and Compliance Committee on every occasion that we engage our principal accountants or their associated entities and on every occasion that they provide us with any non-audit services. At the beginning of each year, the Audit, Risk and Compliance Committee reviews the proposed services, including the nature, type and scope of services contemplated and approves the related fees, to be rendered by these firms during the year. In addition, Audit, Risk and Compliance Committee pre-approval is also required for those engagements that may arise during the course of the year that are outside the scope of the initial services and fees pre-approved by the Audit, Risk and Compliance Committee.\n\nThe following table presents fees for professional audit services rendered by Deloitte for the audit of the Company’s annual financial statements and fees billed for other services rendered by Deloitte for the years ended March 31, 2025 and March 31, 2026.\n\n \n\n \n\nYear ended March 31,\n\n \n\n2025\n\n \n\n \n\n2026\n\n \n\n(₹ in millions)\n\nAudit fees\n\n₹\n\n147\n\n \n\n₹\n\n163\n\nTax fees\n\n \n\n 48\n\n \n\n \n\n50\n\nAll other fees\n\n \n\n 28\n\n \n\n \n\n39\n\nTotal\n\n₹\n\n223\n\n \n\n₹\n\n252\n\n \n\n-110-\n\n[Table of Contents](#toc_page)\n\n \n\nAudit services: comprise fees for professional services in connection with the audit of Company’s annual consolidated financial statements and their attestation and report concerning internal control over financial reporting, audits of interim financial statements and other audit/attestation services.\n\nTax services: comprise fees for tax compliance, tax assessment and tax planning services rendered. These services include assistance with research and development tax incentives in certain foreign jurisdictions, corporate tax services like assistance with foreign income tax, value added tax, transfer pricing study, government sales tax and equivalent tax matters in local jurisdictions and assistance with local tax authority reporting requirements for tax compliance purposes.\n\n \n\nOther services: comprise fees for testing Service Organization Controls under International Standard on Assurance Engagements established by the International Auditing and Assurance Standards Board."}