CORPORATE POLICYSERVICES OF INDEPENDENT PUBLIC ACCOUNTANTSPURPOSE:To establish the policy of Halliburton Company, a Delaware corporation, its affiliates,successors, and subsidiaries and their divisions (the “Company”) with respect to (1) the types ofservices that may be provided by the independent public accounting firm appointed to audit thefinancial statements of Halliburton Company (the “Principal Independent Public Accountants”),
and (2) the approval of all services provided by the Principal Independent Public Accountants
and all audit services provided by other independent public accountants.
GENERAL:
This policy is intended to assist management, the Audit Committee, and the Board of Directors
in carrying out their respective responsibilities to ensure that (1) the independence of thePrincipal Independent Public Accountants is not impaired; (2) no prohibited services areprovided by the Principal Independent Public Accountants; and (3) that all services provided by
the Principal Independent Public Accountants, and all audit services provided by independent
public accountants other than the Principal Independent Public Accountants, are preapproved by
the Audit Committee. Nothing herein will be deemed to amend or restrict the Audit Committee
Charter; to restrict the authority of the Audit Committee to appoint, compensate, retain, andoversee the work of the Principal Independent Public Accountants and audit services work ofother independent public accountants; or to alter in any way the responsibilities of the Audit
Committee, the Principal Independent Public Accountants, other independent public accountants,
and management as set forth in the Audit Committee Charter or as required under applicablelaws, rules, or regulations as they relate to the matters covered herein.
POLICY:
1. The services (“Permitted Services”) that can be performed for the Company by the Principal
Independent Public Accountants are categorized as follows, consistent with rules of theSecurities and Exchange Commission (“SEC”), Public Company Accounting Oversight Board(“PCAOB”), and International Ethics Standards Board for Accountants (“IESBA”) pertaining tofee disclosure:a) audit;b) audit-related;c) tax; andd) all other.
2. Audit services include:a) audit of financial statements that are filed with the SEC;b) quarterly reviews;

c) statutory audits;d) comfort letters;e) consents;f) review of registration statements;g) Sarbanes-Oxley Section 404 assessments;h) accounting research for completed transactions;i) tax or information technology control assistance for audit services; andj) such other services as the SEC, PCAOB, and IESBA may, from time to time, deem toconstitute audit services.
3. Audit-related services include:a) employee benefit plan audits;b) due diligence assistance;c) accounting research on proposed transactions;d) assistance with regulatory matters involving the SEC, PCAOB, IESBA, environmental
compliance, and project bidding or execution; ande) other audit or attest services required by regulatory authorities or other specified parties.
4. Tax services include:a) preparation of original and amended tax returns, claims for refund, and tax paymentplanning services;b) tax planning and tax advice, which includes assistance with tax audits and appeals, tax
advice relating to proposed transactions, employee benefit plans, and requests for rulings
or technical advice from taxing authorities;c) global tax compliance and advisory services for expatriate employees including
assistance and advice when responding to taxing authorities and assistance with tax audits
for employees that are not in a financial reporting oversight role;d) assisting the Company with complying with monthly and annual tax withholdings;e) review of income tax returns and computation of taxable income for foreign jurisdictions;andf) assistance with submitting online filings, processing tax clearance certificates, anddrafting notifications to foreign taxing authorities.
Notwithstanding the above, tax services cannot include representation before a tax court,
district court, or U.S. federal court of claims.
Furthermore, fees for tax services performed within the U.S. must be based on time andmaterials incurred less the appropriate discount, if any, from the Principal Independent Public
Accountants' standard rates agreed upon with the Company. Fees for tax services performed
outside of the U.S. can be based on either a fixed fee or time and materials incurred less theappropriate discount, if any, from the Principal Independent Public Accountants' standard rates
agreed upon with the Company. In no instance can fees for tax services provided by thePrincipal Independent Public Accountants be “contingency-based.”5. Other services include:a) special investigations to assist the Audit Committee or its counsel; andb) other services that can be performed for the Company by the Principal Independent
Public Accountants, which are allowed by the rules of the SEC, PCAOB, and IESBA
and are specifically approved by the Audit Committee or the Committee Designee (asdefined below).
6. The Audit Committee has predetermined that the provision of audit-related services, tax
services, and other services by the Principal Independent Public Accountants, as defined by thispolicy, is consistent with the maintenance of auditor independence. Accordingly, the Audit
Committee is preapproving as set forth in this paragraph the performance by the Principal
Independent Public Accountants of the enumerated Permitted Services.
a) Audit, audit-related, and tax services are described in a plan submitted by the Principal
Independent Public Accountants on an annual basis to the Audit Committee for approvalin advance of the performance of services. The approved plan, together with any
approved modifications or supplements to the plan, is referred to in this policy as the“Principal Independent Public Accountants Auditor Services Plan.”b) For audit, audit-related, and tax services that are not included in the Principal
Independent Public Accountants Auditor Services Plan:(1) any service for which the fees will be USD150,000 or less are approved; but(2) any service for which the fees will be greater than USD150,000 requires thespecific approval of (a) the Audit Committee, or (b) the Chairman of the Audit
Committee or another member of the Audit Committee designated by the Audit
Committee or the Chairman of the Audit Committee (the “Committee Designee”).
c) Other services:(1) for which the fees will be USD50,000 or less are approved; but(2) the fees for services that will be greater than USD50,000 require the specificapproval of (a) the Audit Committee, or (b) the Committee Designee.
Any services of the Principal Independent Public Accountants (1) approved by theCommittee Designee, or (2) preapproved by the Audit Committee by virtue of this paragraph, but
not included in the Principal Independent Public Accountants Auditor Services Plan, will bereported to the full Audit Committee at its next regularly scheduled meeting.
7. Any other Permitted Services to be provided by the Principal Independent Public
Accountants not specifically listed under paragraphs 2 through 5 will require specific approvalby the (a) Audit Committee, or (b) Committee Designee.

8. On a quarterly basis, the Principal Independent Public Accountants furnish to the Audit
Committee a report reflecting the Permitted Services approved year-to-date categorized asfollows:a) audit fees;b) audit-related fees;c) tax fees; andd) all other fees.
9. For any audit services to be provided by independent public accountants other than thePrincipal Independent Public Accountants, the Audit Committee is preapproving as set forth in
this paragraph the performance of audit services by such independent public accountants asfollows.
a) Audit services are described in a plan submitted by the Senior Vice President and Chief
Accounting Officer (CAO) on an annual basis to the Audit Committee for approval inadvance of the performance of services. The approved plan, together with any approved
modifications or supplements to the plan, is referred to in this policy as the “OtherAuditor Services Plan.”b) For audit services that are not included in the Other Auditor Services Plan:(1) any service for which the fees will be USD150,000 or less are approved; but(2) any service for which the fees will be greater than USD150,000 requires thespecific approval of (a) the Audit Committee, or (b) the Committee Designee.
Any audit services to be provided by independent public accountants other than the Principal
Independent Public Accountants that have been (1) approved by the Committee Designee, or (2)preapproved by the Audit Committee by virtue of this paragraph but not included in the Other
Auditor Services Plan will be reported to the full Audit Committee at its next regularly scheduled
meeting.
10. The Principal Independent Public Accountants shall not be engaged to provide any service
that would result in the Principal Independent Public Accountants:•••functioning in the role of management;
auditing their own work; orserving in an advocacy role.

Without limiting the generality of the previous sentence, the following Prohibited Non-audit
Services shall not be performed for the Company by the Principal Independent Public
Accountants:a) bookkeeping or other services related to the accounting records or financial statements ofthe Company;

b) financial information systems design and implementation;c) appraisal or valuation services, fairness opinions, or contribution-in-kind reports;d) actuarial services;e) internal audit outsourcing services;f) management functions or human resources;g) broker-dealer, investment adviser, or investment banking services;h) legal services;i) expert services unrelated to the audit; orj) any other service that the SEC, PCAOB, or IESBA determines, by regulation, isimpermissible.
11. Both the lead and concurring partners of the Principal Independent Public Accountants shallbe rotated after five years of service and, upon rotation, are subject to a five-year “time out”
period. Other audit partners of the Principal Independent Public Accountants shall be rotatedafter seven years of service and, upon rotation, are subject to a two-year “time out” period.
Audit partners shall mean partners on the audit engagement team who have responsibility fordecision making on significant auditing, accounting, and reporting matters that affect thefinancial statements or who maintain regular contact with management and the Audit
Committee. On an annual basis, the Principal Independent Public Accountants report to theAudit Committee the names and status of rotation of all audit partners subject to rotation.
At the point in time when the lead partner must be rotated, the Principal Independent Public
Accountants shall submit the names of qualified partners to serve as lead partner. Those
qualified candidates submitted by the Principal Independent Public Accountants shall meet withmanagement and the Chairman of the Audit Committee (and/or other Committee members as theChairman deems appropriate), and the final candidate selected to serve as lead partner shall be
ratified by the Audit Committee.
12. The Company is prohibited from hiring any of the following individuals to fill a “financialreporting oversight role” (being a position where that person can influence the contents of theCompany’s financial statements or anyone who prepares them, such as when the person is amember of the Board of Directors; or the President and Chief Executive Officer; Executive Vice
President and Chief Financial Officer (CFO); Executive Vice President, Secretary and Chief
Legal Officer; Senior Vice President and CAO; Senior Director, Internal Assurance Services;
Director of Financial Reporting; Senior Vice President and Treasurer; or any equivalent position
for the Company) until the later of (a) two years following the completion of the last annual audit
for the Company in which the individual participated or (b) one year following the termination of
the individual’s employment with the Principal Independent Public Accountants:•••

lead partner for the audit;
concurring partner for the audit; or
any other member of the audit engagement team who provides more than ten hours ofaudit, review, or attest services for the Company.

Additionally, the Company is prohibited from employing as CFO:a) any individual employed by the Principal Independent Public Accountants during theprior two years; orb) any individual employed by the Principal Independent Public Accountants who was amember of the audit engagement team at any time during the prior five years.
To illustrate this, assume that the Company’s 2021 Form 10-K was filed on February 4,2022, and the 2022 Form 10-K is filed on February 6, 2023. If an individual described above has
any involvement during the 2022 audit engagement period, which runs from February 5, 2022,
through February 6, 2023, then subsequently leaves the Principal Independent Public
Accountants on May 1, 2023, that individual may not be hired by the Company prior to February
6, 2025.
The Principal Independent Public Accountants maintain a list of all members of the audit
engagement team who fall into the categories described above and present such list to the SeniorVice President and CAO on an annual basis.
13. The approval of the CFO is required before the Company extends an offer for a position to
any current professional employees of the Principal Independent Public Accountants or to any
professional employees who were employed by the Principal Independent Public Accountants
within the previous 12 months. The CFO will report to the Audit Committee as to any former
professional employees of the Principal Independent Public Accountants who were hired directly
away from the Principal Independent Public Accountants by the Company during the previousquarter. Additionally, approval of the Audit Committee Chairman is required before theCompany may hire any partner or former partner of the Principal Independent PublicAccountants.
Approved as revised: Audit Committee of theBoard of Halliburton Company
February 21, 2023
Supersedes previous version dated:
February 7, 2017
Other References:
1. Halliburton Company Audit Committee Charter.