Company: BPYPN
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001545772-25-000008
Chunk: 225

Company: Brookfield Property Partners L.P.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 16C
Chunk 225
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ITEM 16C.    PRINCIPAL ACCOUNTANT FEES AND SERVICES

The BPY General Partner has retained Deloitte LLP (PCAOB ID No. 1208) to act as our company’s independent registered public accounting firm. 
The table below summarizes the fees for professional services rendered by Deloitte LLP for the audit of our annual financial statements for the periods ended December 31, 2024 and 2023.

                                          December 31, 2024               December 31, 2023
(US$ Thousands)                        Total              %            Total              %
Audit fees(1)                    $9,568                   %     $10,285             34   % 
Audit-related fees(2)            24,911             71    %      20,136             66   % 
Tax fees(3)                         273              1    %          97              —   % 
Other(4)                            248              1    %          51              —   % 
Total                           $35,000            100    %     $30,569            100   % 
(1)Audit fees include fees for the audit of our 2024 annual consolidated financial statements and the review of the consolidated financial statements included in our quarterly interim reports. This category also includes fees for comfort letters, consents and review of certain documents filed with securities regulatory authorities.
(2)Audit-related fees include fees for the audit or review of financial statements for certain of our subsidiaries, including audits of individual properties to comply with lender, joint venture partner or tenant requirements.
(3)Tax fees are principally for assistance in tax return preparation and tax advisory services.
(4)All other fees include fees for certain permissible consulting and advisory services, including assistance with corporate and social responsibility reporting.

The audit committee of the BPY General Partner pre-approves all audit and non-audit services provided to our partnership by Deloitte LLP.