Company: DDC
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001213900-25-043916
Chunk: 183

Company: DDC Enterprise Ltd
Filing Date: 2025-05-15
Form: 20-F
Item: Item 16C
Chunk 183
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Item 16C. Principal Accountant Fees and Services

Auditor Fees

The following table sets forth
the aggregate fees by categories specified below in connection with certain professional services rendered by KPMG Huazhen LLP, Marcum
Asia CPAs LLP and Enrome LLP, our independent registered public accounting firm, for the years indicated.

                              2023                            2024                       
 ─────────────────────────────────────────────────────────────────────────────────────────
                              RMB                             RMB                        
                              (in thousands)                  (in thousands)             
  Services                                                                               
  Audit Fees (1)                                                                         
  - KPMG Huazhen LLP                              7,300                           —      
  - Marcum Asia CPAs LLP                          1,846                           —      
  - Enrome LLP                                    3,905                           1,898  
  Audit-Related Fees (2)                                                                 
  - KPMG Huazhen LLP                              —                               —      
  - Marcum Asia CPAs LLP                          —                               —      
  - Enrome LLP                                    —                               —      
  Other Fees (3)                                                                         
  - KPMG Huazhen LLP                              510                             —      
  - Marcum Asia CPAs LLP                          43                              —      
  - Enrome LLP                                    —                               —      
  Total                                           13,604                          1,898  

  (1)      Audit                                                                                                                                  

  (2)      Audit-related                                                                                                                             

  (3)      Other                                                                                                                                    

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,
audit-related services, tax services and other services, as described above.

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