Company: CNS
Filing Date: 2025-03-21
Form Type: DEF 14A
Source: 0001284812-25-000127
Chunk: 73

Company: COHEN & STEERS, INC.
Filing Date: 2025-03-21
Form: DEF 14A
Chunk 73
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 audits or reviews, and other services that are normally provided in connection with statutory and regulatory filings.

(2) Fees for services related to the examination of the company’s investment management and administrative services for institutional accounts and advisory services related to reports filed with local regulatory authorities.

(3) Fees for services related to assistance with preparation of the company’s transfer pricing documentation and other consultations and advisory services regarding various tax matters.

(4) “All Other Fees” consisted of a subscription to an online accounting research tool offered by Deloitte & Touche LLP to its clients and attendance at certain Deloitte-sponsored seminars.

The fees reported above exclude amounts related to audit services provided by Deloitte & Touche LLP directly to certain of our consolidated investment vehicles. Fees for these services, which totaled $288,380 for 2023, were paid by the Company but will be reimbursed by the investment vehicles over time when certain milestones are met.

#### Audit Committee Pre-Approval Policy
In accordance with the Audit Committee Pre-Approval Policy (the “Pre-Approval Policy”), all audit and permissible non-audit services performed by Deloitte & Touche LLP during fiscal 2024 and fiscal 2023 were pre-approved by the Audit Committee or the Audit Committee chair and ratified by the full Audit Committee pursuant to the Pre-Approval Policy, upon the conclusion of the Audit Committee that the provision of such services by Deloitte & Touche LLP did not impair Deloitte & Touche’s independence in the conduct of its auditing functions.

Pre-approval of audit and permissible non-audit services includes pre-approval of the fees for such services (even though pre-approval of fees is not specifically required by SEC rules) and the other terms of the engagement. At its first quarterly meeting of each fiscal year, and periodically as necessary, the Audit Committee reviews and pre-approves audit, audit-related, tax and all other services that the company expects to be performed by its independent registered public accounting firm for such fiscal year. The term of any pre-approval is twelve months from the date of pre-approval, unless the Audit Committee specifically provides for a different period.

The Audit Committee has authorized its chair to pre-approve any services that are not pre-approved at the Audit Committee’s first quarterly meeting of the fiscal year. The Audit Committee must ratify any such pre-approvals at its next scheduled quarterly meeting. However, if fees for any one service exceed $50,000 or if fees for multiple services exceed $100,000 in the aggregate