Company: JBI
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001140361-25-015724
Chunk: 51

Company: Janus International Group, Inc.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 51
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265,000 |     |             — |
| Tax Consulting Fees(4) |     |   $396,000 |     |             — |
| Total Tax Fees         |     |   $661,000 |     |      $163,383 |
| All Other Fees         |     |          — |     |             — |
| Total                  |     | $2,585,500 |     |    $2,467,276 |

| (1) | Audit fees consist of the aggregate fees billed or expected to be billed for professional services rendered for (i) the audit of annual financial statements, (ii) reviews of our quarterly financial statements, (iii) statutory audits, (iv) research necessary to comply with generally accepted accounting principles, and (v) other filings with the SEC, including consents and comfort letters. |

| (2) | Audit-related fees principally include due diligence fees in connection with acquisitions. |

| (3) | Tax compliance fees primarily consist of fees for tax compliance services. |

| (4) | Tax consulting fees primarily consist of fees for tax planning and advice. |

In connection with BDO USA, P.C.’s consent to the use of their audit opinion over the two years ended December 30, 2023 and December 31, 2022 in our 2024 annual financial statements, our former independent registered public accounting firm, BDO USA, P.C., billed us $175,000. Pre-Approval Policies and Procedures In considering the nature of the services provided by the independent auditor, the Audit Committee determined that such services are compatible with the provision of independent audit services. The Audit Committee discussed these services with the independent auditor and the Company’s management to determine that they are permitted under the rules and regulations concerning auditor independence promulgated by the SEC to implement the Sarbanes-Oxley Act of 2002, as well as the American Institute of Certified Public Accountants. The Audit Committee has adopted a policy that requires advance approval of all audit services as well as non-audit services to the extent required by the Exchange Act and the Sarbanes-Oxley Act of 2002. Unless the specific service has been previously pre-approved with respect to that year, the Audit Committee (or one or more of its members to whom authority has been delegated) must approve the permitted service before the independent auditor is engaged to perform it. Each year, the Audit Committee will pre-approve audit services, audit-related services, and tax services to be used by the