{"url_path":"/sec/wyhg/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1999860/0001213900-26-056618-index.html","accession_number":"0001213900-26-056618","cik":"0001999860","ticker":"WYHG","issuer_name":"Wing Yip Food Holdings Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1999860/0001213900-26-056618-index.html","primary_entity_key":"0001999860","primary_entity_name":"Wing Yip Food Holdings Group Ltd"},"word_count":299,"has_tables":true,"body_markdown":"** **\n\n**Item 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n** **\n\nThe following table sets forth the aggregate fees\nby categories specified below in connection with certain professional services rendered and billed by Audit Alliance LLP, our independent\nregistered public accounting firm for the periods indicated.\n\n \n\n  \nFor the Years Ended December 31, \n\n  \n2025  \n2024  \n2023 \n\nAudit fees(1) \n$180,000  \n$180,000  \n$180,000 \n\nAudit-Related fees \n -  \n -  \n - \n\nTax fees \n -  \n -  \n - \n\nAll other fees(2) \n -  \n -  \n - \n\nTotal \n$180,000  \n$180,000  \n$180,000 \n\n \n\n(1)\nAudit fees include the aggregate fees billed for each of the fiscal years for professional services rendered by our independent registered public accounting firm for the audit of our annual financial statements or for the audits of our financial statements and review of the interim financial statements.\n\n \n \n\n(2)\nAll other fees include the aggregate fees billed in each of the fiscal years for products and services provided by our independent registered public accounting firm, other than the services reported under audit fees, audit-related fees, and tax fees.\n\n \n\nThe audit committee of our board of directors\nhas established its pre-approval policies and procedures, pursuant to which the audit committee approved the foregoing audit, tax, and\nnon-audit services provided by Audit Alliance LLP in the fiscal years as described above. Consistent with our audit committee’s\nresponsibility for engaging our independent auditors, all audit and permitted non-audit services require pre-approval by the audit committee.\nThe full audit committee approves proposed services and fee estimates for these services. One or more independent directors serving on\nthe audit committee may be delegated by the full audit committee to pre-approve any audit and non-audit services. Any such delegation\nshall be presented to the full audit committee at its next scheduled meeting. Pursuant to these procedures, the audit committee approved\nthe foregoing audit services provided by Audit Alliance LLP."}