Company: BEP
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001533232-25-000006
Chunk: 494

Company: Brookfield Renewable Partners L.P.
Filing Date: 2025-02-28
Form: 20-F
Item: Item 16
Chunk 494
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ITEM 16. [RESERVED]

ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT

Our Managing General Partner’s board of directors has determined that Patricia Zuccotti possesses specific accounting and financial management expertise and that she is the audit committee financial expert as defined by the SEC, and that she is independent within the meaning of the rules of the NYSE. Our Managing General Partner’s board of directors has also determined that other members of the Audit Committee have sufficient experience and ability in finance and compliance matters to enable them to adequately discharge their responsibilities.

ITEM 16B. CODE OF ETHICS

Brookfield Renewable has adopted the Code, which applies to the members of the board of directors of our Managing General Partner, our partnership and any officers or employees of our Managing General Partner. The Code has been updated as of May 2024 and we have posted a copy of the current Code on our website at https://bep. brookfield. com/bep/corporate-governance/governance-documents.

ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Our Managing General Partner has retained Ernst & Young LLP 1263

The table below summarizes the fees for professional services rendered by Ernst & Young LLP for the audit of our annual financial statements for the years endedDecember 31, 2024,2023 and2022. A majority of the fees to Ernst & Young are billed and settled in Canadian dollars. In order to provide comparability with BEP’s financial statements, which are reported in U. S. dollars, all Canadian dollar amounts in the table have been converted to U. S. dollars at an average annual rate.

  (THOUSANDS)                 2024                  2023                  2022              
 ────────────────────────────────────────────────────────────────────────────────────────────
  Audit Fees (1)              $         29,174      $         23,685      $         19,544  
  Audit-related fees (2)                 1,499                 1,483      847               
  Tax fees (3)                574                              1,108      254               
                              $         31,247      $         26,276      $         20,645  

(1) Audit fees include fees for the audit of our annual consolidated financial statements, internal control over financing reporting and interim reviews of the consolidated financial statements included in our quarterly interim reports. This fee also includes fees for the