Company: TOP
Filing Date: 2025-08-13
Form Type: 20-F
Source: 0001213900-25-075728
Chunk: 81

Company: TOP Financial Group Ltd
Filing Date: 2025-08-13
Form: 20-F
Item: Item 16C
Chunk 81
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Item
16C. Principal Accountant Fees and Services

YCM CPA Inc. was appointed by the Company to serve
as its independent registered public accounting firm for fiscal years ended March 31, 2025, 2024 and 2023. Audit services provided by
YCM CPA Inc. for fiscal years ended March 31, 2025, 2024 and 2023 included the examination of the consolidated financial statements of
the Company.

Fees Paid to Independent Registered Public
Accounting Firm

Auditor Fees

The following table sets
forth the aggregate fees by categories specified below in connection with certain professional services rendered by YCM CPA Inc., our
independent registered public accounting firm, for the periods indicated.

                                     Year Ended March 31,                                                             
  Services                           2025                                   2024                   2023               
                                     US$                                    US$                    US$                
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Audit Fees (1) - YCM CPA Inc.                                189,000                189,000                189,000  
  Total                                                        189,000                189,000                189,000  

  (1)      Audit fees include the aggregate fees billed in each of the fiscal years for professional services rendered by our independent registered public accounting firm for the audit of our annual fina...  

The policy of our audit
committee is to pre-approve all audit and non-audit services provided by our independent registered public accounting
firm, including audit services and audit-related services as described above, other than those for de minimus services which are approved
by the audit committee prior to the completion of the audit.

Item
16D. Exemptions from the Listing Standards for Audit Committees