{"url_path":"/sec/yddl/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/2034723/0001213900-26-048051-index.html","accession_number":"0001213900-26-048051","cik":"0002034723","ticker":"YDDL","issuer_name":"One & one Green Technologies. INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/2034723/0001213900-26-048051-index.html","primary_entity_key":"0002034723","primary_entity_name":"One & one Green Technologies. INC"},"word_count":321,"has_tables":true,"body_markdown":"**ITEM 16C.\nPRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nWe\nhave engaged HTL International, LLC as our independent registered public accounting firm, for the periods indicated below.\n\n** **\n\n**Audit\nFees**\n\n \n\n“Audit\nfees” means the aggregate fees billed for professional services rendered by our principal auditors for the audit of our annual\nfinancial statements and the review of our comparative interim financial statements.\n\n \n\nThe\nCompany was billed and paid to HTL International, LLC audit fees $190,000 and $180,000 during the year ended December 31, 2025 and 2024,\nrespectively.\n\n** **\n\n**Audit-Related\nFees**\n\n \n\n“Audit-related\nfees” means the aggregate fees billed for professional services rendered by our principal auditors for the assurance and related\nservices, which mainly included the audit and review of financial statements and are not reported under “Audit fees” above.\n\n \n\nThe\nCompany has not paid for audit-related services for year end of December 31, 2025 and 2024.\n\n** **\n\n**Tax\nFees**\n\n \n\n“Tax\nfees” means the aggregate fees billed for professional services rendered by our principal auditors for tax compliance, tax advice\nand tax planning.\n\n \n\nThe\nCompany has not paid for tax services for year end of December 31, 2025 and 2024.\n\n** **\n\n**All\nOther Fees**\n\n \n\n“All\nother fees” means the aggregate fees billed for professional services rendered by our principal auditors other than the professional\nservices reported under “audit fees”, “audit-related fees” and “tax fees”.\n\n \n\nThe\nCompany has not paid for other services for year end of December 31,\n2025 and 2024.\n\n \n\nThe\npolicy of our audit committee and our board of directors is to pre-approve all audit and non-audit services provided by our principal\nauditors, including audit services, audit-related services, and other services as described above, other than those for de minimis services\nwhich are approved by the audit committee or our board of directors prior to the completion of the services. All services provided by\nthe principal auditors for the years ended December 31, 2025, were approved by the audit committee pursuant to the pre-approval\npolicy.\n\n \n\n68"}