Company: TDDWW
Filing Date: 2025-04-24
Form Type: DEF 14A
Source: 0001104659-25-038699
Chunk: 72

Company: TIDEWATER INC
Filing Date: 2025-04-24
Form: DEF 14A
Chunk 72
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| ​ | Audit-Related Fees(2) | ​ | ​ | ​                                  | ​ |    75,000 | ​ | ​ | ​ | ​                                  | ​ |         — | ​ | ​ |
| ​ | Tax Fees              | ​ | ​ | ​                                  | ​ |         — | ​ | ​ | ​ | ​                                  | ​ |         — | ​ | ​ |
| ​ | All Other Fees(3)     | ​ | ​ | ​                                  | ​ |   103,668 | ​ | ​ | ​ | ​                                  | ​ |    22,993 | ​ | ​ |
| ​ | Total                 | ​ | ​ | ​                                  | $ | 1,853,668 | ​ | ​ | ​ | ​                                  | $ | 1,776,408 | ​ | ​ |

(1) Audit fees represent fees billed for professional services rendered for the audits of our annual financial statements, audit of internal controls, quarterly review of our financial statements, statutory audits, and review of documents filed with the SEC. (2) Consists of fees related to comfort letter procedures. (3) Consists of fees billed for all other advisory services rendered to Tidewater, other than those reported in the previous three rows. These fees relate primarily to due diligence services for potential acquisitions and accounting software licenses. The Audit Committee has determined that in its opinion the non-audit services rendered by PricewaterhouseCoopers during the most recent fiscal year and described above are compatible with maintaining PricewaterhouseCoopers’s independence. Audit Committee’s Pre-Approval Policies and Procedures The Audit Committee’s policy is to pre-approve the scope of all audit services, audit-related services and other services permitted by law provided by our independent registered public accounting firm. Audit services and permitted non-audit services must be pre-approved by the full Audit Committee, except

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that the chairman of the Audit Committee has the authority to pre-approve any specific service if the total anticipated cost of such service is not expected to exceed $25,000, and provided the full Audit Committee ratifies the chairman’s approval at its next regular meeting. For 2024 and 2023, all audit and non-audit services were pre-approved by the Audit Committee. In determining whether to reappoint PricewaterhouseCoopers as Tidewater’s independent auditor, the Audit Committee annually considers several factors, including:

| ​ | •                                                                                                            
 the firm’s independence and objectivity;