Company: VIST
Filing Date: 2025-04-09
Form Type: 20-F
Source: 0001193125-25-076856
Chunk: 110

Company: Vista Energy, S.A.B. de C.V.
Filing Date: 2025-04-09
Form: 20-F
Item: Item 16C
Chunk 110
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ITEM 16C.   PRINCIPAL ACCOUNTANT FEES AND SERVICES
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Audit and Non-Audit Fees 
Our independent registered public accounting firm is Pistrelli, Henry Martin y Asociados S.A. (successor of Pistrelli, Henry Martin y Asociados S.R.L.) (member of Ernst & Young Global Limited) (“EY Argentina”), beginning with the audit of the year ended December 31, 2023. In 2022, and from 2017, our independent registered public accounting firm was Mancera, S.C. (member of Ernst & Young Global Limited). See “Item 16F—Change in Registrant’s Certifying Accountant.” 
The following table provides details in respect of audit, audit related, and tax fees billed by the independent registered public accounting firm and other member firms of Ernst & Young Global Limited involved in the PCAOB audit (collectively, “EY”) for professional services: 

                      2024                    2023             
                                          (in thousands of US$)
Audit fees                      1,249                       851
Audit- related fees                17                        49
Tax fees                          298                       290
Total fees                      1,564                     1,190
Audit Fees. Audit fees in the above table are the aggregate fees rendered by EY in connection with the audit of our annual financial statements and the review of our quarterly financial information and services that are normally provided in connection with statutory and regulatory filings. 

185 

Audit- related Fees. Audit- related fees in the above table are the aggregate fees billed by EY for assurance and other services related to the performance of the audit 
Tax Fees. Tax fees in the above table are fees billed by EY for allowed tax compliance, tax advice and tax planning. 
The policy of our audit committee is to pre- approve all audit and non- audit services provided by EY, including audit services, audit- related services, tax services and other services as described above, other than those for de minimis services which are approved by the audit committee prior to the completion of the audit.