Company: BIPC
Filing Date: 2025-03-24
Form Type: 20-F
Source: 0001628280-25-014377
Chunk: 347

Company: Brookfield Infrastructure Corp
Filing Date: 2025-03-24
Form: 20-F
Item: Item 16C
Chunk 347
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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Our company has retained Deloitte LLP (PCAOB ID No. 1208

The table below summarizes the fees for professional services rendered by Deloitte LLP:

                              For the year ended December 31,                                                          
                              2024                                                     2023                            
  FEES                        USD (‘000)                                      %        USD (‘000)                 %    
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Audit fees (1)              $                                    3,464      74       $               3,722      97   
  Audit-related fees (2)                                           1,224      26       125                        3    
  Tax fees (3)                5                                               —        —                          —    
  All other fees              —                                               —        —                          —    
  Total                       $                                    4,693      100      $               3,847      100  

(1) Audit fees relate to annual fees for the audits and interim reviews of our company, including its subsidiaries.

(2) Audit-related fees relate primarily to services pertaining to the filing of our company’s short form base shelf prospectuses and other securities-related matters.

(3) Tax fees relate to fees incurred for tax compliance, tax advice and tax planning.

The audit committee of our company pre-approves all audit and audit-related services provided to our company by Deloitte LLP. None of the foregoing services were approved by the audit committee of our company pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation S-X.

ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEE