Company: LI
Filing Date: 2025-04-10
Form Type: 20-F
Source: 0001410578-25-000678
Chunk: 246

Company: Li Auto Inc.
Filing Date: 2025-04-10
Form: 20-F
Item: Item 16C
Chunk 246
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ITEM 16C.   PRINCIPAL ACCOUNTANT FEES AND SERVICES
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The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by PricewaterhouseCoopers Zhong Tian LLP, our principal accountant, for the periods indicated. We did not incur any other fees to our principal accountant during the periods except as indicated below.

          ​             ​     ​        ​        ​        ​        ​   
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​                       ​   For the Year Ended December 31,           
​                       ​   2023     ​        2024                    
​                           RMB               RMB               US$   
​                       ​   (in thousands)                            
Audit Fees(1)               22,480            13,180            1,806 
Audit-Related Fees(2)       —                 —                 —     
Tax Fees(3)             751          123               17             
All Other Fees(4)           1,261    991               136            
Notes:

(1)   “Audit Fees” represent the aggregate fees billed or to be billed for professional services rendered by our principal accountant for the audit of our annual financial statements and the review of quarterly financial information, including the audit fees relating to our at-the-market equity offering program in 2023.
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(2)   “Audit-Related Fees” represent the fees billed or to be billed for professional services rendered by our principal accountant that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit Fees.”
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(3)   “Tax Fees” represent the aggregate fees billed or to be billed for professional services rendered by our principal accountant for tax compliance, tax advice and tax planning.
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(4)   “All Other Fees” represent the aggregate fees billed or to be billed for professional services rendered by our principal accountant other than services reported under “Audit fees,” “Audit-Related Fees” and “Tax Fees,” which mainly include due diligence service and other advisory services.
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158

The policy of our audit committee is to pre-approve all audit and other service provided by our principal accountant, including applicable audit services, audit-related services, tax services, and other services as described above.
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