Company: YSXT
Filing Date: 2025-07-31
Form Type: 20-F
Source: 0001410578-25-001545
Chunk: 199

Company: YSX Tech Co., Ltd
Filing Date: 2025-07-31
Form: 20-F
Item: Item 16C
Chunk 199
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Item 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered and billed by Simon & Edward, LLP, our independent registered public accounting firm for the periods indicated.

                          For the Years Ended March 31,                                                                   
                          2025                                              2024                     2023                 
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Audit fees (1)          $                                    249,000      $           296,140      $           252,516  
  Audit-Related fees                                             2,826                    1,241                   25,510  
  Tax fees                                                           —                   21,133                        —  
  All other fees (2)                                         2,227,857                1,930,191                1,494,545  
  Total                   $                                  2,479,684      $         2,248,704      $         1,772,571  

  (1)      Audit 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 fin...  

  (2)      All 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 rep...  

Table of Contents

The audit committee of our board of directors has established its pre-approval policies and procedures, pursuant to which the audit committee approved the foregoing audit, tax, and non-audit services provided by Simon & Edward, LLP in the fiscal years as described above. Consistent with our audit committee’s responsibility for engaging our independent auditors, all audit and permitted non-audit services require pre-approval by the audit committee. The full audit committee approves proposed services and fee estimates for these services. One or more independent directors serving on the audit committee may be delegated by the full audit committee to pre-approve any audit and non-audit services. Any such delegation shall be presented to the full audit committee at its next scheduled meeting. Pursuant to these procedures, the audit committee approved the foregoing audit services provided by Simon & Edward, LLP.

Item 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES

Not applicable.

Item 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER