Company: BRK-A
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001193125-25-054877
Chunk: 19

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 19
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 of Directors to make such selection later in the year. The following table shows the fees paid or accrued for audit services and fees paid for audit-related, tax and all other services rendered by Deloitte for each of the last two years (in millions):

|                        |     | 2024 |        |     | 2023 |        |
| Audit Fees (a)         |     |      | $ 59.6 |     |      | $ 64.8 |
| Audit-Related Fees (b) |     |      |    1.5 |     |      |    0.9 |
| Tax Fees (c)           |     |      |    0.6 |     |      |    1.0 |
| Other                  |     |      |    0.7 |     |      |    3.6 |
|                        |     |      | $ 62.4 |     |      | $ 70.3 |

| (a) | Audit fees include fees for the audit of the Corporation’s consolidated financial statements and interim reviews of the Corporation’s quarterly financial statements, audit services provided in connection with required statutory audits of many of the Corporation’s insurance subsidiaries and certain of its non-insurance subsidiaries and comfort letters, consents and other services related to Securities and Exchange Commission matters. |

| (b) | Audit-related fees primarily include fees for certain audits of subsidiaries not required for purposes of Deloitte’s audit of the Corporation’s consolidated financial statements or for any other statutory or regulatory requirements, audits of certain subsidiary employee benefit plans and consultations on various accounting and reporting matters. |

| (c) | Tax fees include fees for services relating to tax compliance, tax planning and tax advice. These services include assistance regarding federal, state and international tax compliance, tax return preparation and tax audits. |

The Audit Committee has considered whether the non-auditservices provided to the Company by Deloitte impaired the independence of Deloitte and concluded that they did not. All of the services performed by Deloitte were pre-approvedin accordance with the pre-approvalpolicy adopted by the Audit Committee in 2003. The policy provides guidelines for audit, audit-related, tax and other non-auditservices that may be provided by Deloitte to the Company. The policy (a) identifies the guiding principles that must be considered by the Audit Committee in approving services to ensure that Deloitte’s independence is not impaired; (b) describes the