{"url_path":"/sec/xch/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":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1979887/0001193125-26-182198-index.html","accession_number":"0001193125-26-182198","cik":"0001979887","ticker":"XCH","issuer_name":"XCHG Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1979887/0001193125-26-182198-index.html","primary_entity_key":"0001979887","primary_entity_name":"XCHG Ltd"},"word_count":241,"has_tables":true,"body_markdown":"## ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\nAuditor Fees\n\nThe following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Marcum Asia CPAs LLP, our independent registered public accounting firm, for the periods indicated, respectively.\n\n \n\n \n\nYear Ended December 31,\n\n \n\n \n\n2024\n\n \n\n \n\n2025\n\n \n\n \n\nUS$\n\n \n\n \n\nUS$\n\n \n\n \n\n(in thousands)\n\n \n\nServices\n\n \n\n \n\n \n\n \n\n \n\n \n\nAudit Fees(1)\n\n \n\n \n\n602\n\n \n\n \n\n \n\n610\n\n \n\nAudit-Related Fees(2)\n\n \n\n \n\n—\n\n \n\n \n\n \n\n—\n\n \n\nTax Fees(3)\n\n \n\n \n\n—\n\n \n\n \n\n \n\n—\n\n \n\nAll Other Fees(4)\n\n \n\n \n\n—\n\n \n\n \n\n \n\n—\n\n \n\nTotal\n\n \n\n \n\n602\n\n \n\n \n\n \n\n610\n\n \n\n \n\n(1)\nAudit Fees. Audit fees mean the aggregate fees billed in each of the fiscal years listed for professional services rendered by our principal auditors for the audit of our annual consolidated financial statements and assistance with and review of documents filed with the SEC.\n\n(2)\nAudit-related Fees. Audit-related fees mean the aggregate fees billed or to be billed in each of the fiscal years listed for the assurance and related services rendered by our auditors, which were not included under Audit Fees above.\n\n(3)\nTax Fees. Tax fees mean the aggregate fees billed in each of the fiscal years for professional services rendered by our principal auditors for tax compliance and tax advice.\n\n(4)\nAll Other Fees. All other fees mean fees incurred from professional services related to non-audit services.\n\nThe policy of our audit committee is to pre-approve all audit and non-audit services provided by Marcum Asia CPAs LLP, our independent registered public accounting firm, including audit services and other services as described above."}