{"url_path":"/sec/wse/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":"2026-06-25","source_url":"https://www.sec.gov/Archives/edgar/data/2099039/0001193125-26-282911-index.html","accession_number":"0001193125-26-282911","cik":"0002099039","ticker":"WSE","issuer_name":"Wise Group plc","edgar_url":"https://www.sec.gov/Archives/edgar/data/2099039/0001193125-26-282911-index.html","primary_entity_key":"0002099039","primary_entity_name":"Wise Group plc"},"word_count":282,"has_tables":true,"body_markdown":"Item 16C. Principal Accountant Fees and Services\n\nThe following table represents aggregate fees billed to us for professional fees rendered by PricewaterhouseCoopers LLP (“PwC”), our independent registered public accounting firm, for the fiscal years ended March 31, 2026 and 2025:\n\n \n\n \n  \nYear ended March 31,\n \n\n \n  \n2026\n \n  \n2025\n \n\n \n  \n(In million)\n \n  \n(In million)\n \n\nAudit fees\n\n  \n$\n10.6\n \n  \n$\n12.9\n \n\nAudit related fees\n\n  \n \n1.3\n \n  \n \n1.1\n \n\nTax fees\n\n  \n \n— \n \n  \n \n— \n \n\nAll other fees\n\n  \n\n  \n \n— \n \n\nTotal\n\n  \n$\n11.9\n \n  \n$\n14.0\n \n\nAudit fees include the aggregate fees billed in each of the last two fiscal years for professional services rendered regarding statutory audits or regulatory filings of the Company and its subsidiaries and audits of annual consolidated financial statements and the reviews of financial statements.\n\nAudit related fees reflect fees for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit fees.” This category comprises fees for internal control reviews, agreed-upon procedure engagements and other attestation services subject to regulatory requirements.\n\n“All other fees” are the fees for products and services other than those in the above three categories.\n\nAudit Committee Pre-Approval\n\nAll audit services and non-audit services to be performed for us by our independent auditor must be approved by our Audit Committee in advance to ensure that such engagements do not impair the independence of our independent registered public accounting firm. The Audit Committee has adopted a policy governing the pre-approval of certain audit and non-audit services. The Audit Committee generally preapproves particular services or categories of services on a case-by-case basis. All services provided to us by our independent auditor in 2026 and 2025 were pre-approved by the Audit Committee."}