Company: OC
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001370946-25-000125
Chunk: 24

Company: Owens Corning
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 24
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 from PricewaterhouseCoopers LLP per the applicable requirements of the PCAOB regarding the independent registered public accounting firm’s communications with the Audit Committee concerning independence, and has discussed with PricewaterhouseCoopers LLP its independence.

Based on the review and discussions referred to in the preceding paragraph, the Audit Committee recommended to the Board that the audited financial statements be included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024, for filing with the SEC.

By the Audit Committee:

Maryann T. Mannen, Chair

Michelle T. Collins

Adrienne D. Elsner

Paul E. Martin

W. Howard Morris

21

T a b l e o f C o n t e n t s

| INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM |

The Audit Committee selected PricewaterhouseCoopers LLP to serve as the Company’s independent registered public accounting firm for 2025, subject to ratification by our stockholders.

| PRINCIPAL ACCOUNTANT FEES AND SERVICES |

The aggregate fees billed and services provided by PricewaterhouseCoopers LLP for the years ended December 31, 2024 and 2023 are as follows (in thousands):

|                        |     |   |        |  2024 |   |       | 2023 |
|:-----------------------|:----|:--|-------:|------:|:--|------:|-----:|
| Audit Fees (1)         |     | $ | 10,302 |       | $ | 5,580 |      |
| Audit-Related Fees (2) |     |   |        | 1,820 |   |       |   19 |
| Tax Fees (3)           |     |   |        |   848 |   |       |  889 |
| All Other Fees (4)     |     |   |        |     2 |   |       |    8 |
| TOTAL FEES             |     | $ | 12,972 |       | $ | 6,496 |      |

(1) Audit fees for each of the years ended December 31, 2024 and December 31, 2023, consist of the audit of the Company’s consolidated financial statements including effectiveness of internal controls over financial reporting, reviews of the Company’s quarterly financial statements, subsidiary statutory audits, consents and comfort letters, and agreed-upon procedures related to