Company: KODK
Filing Date: 2025-04-10
Form Type: DEF 14A
Source: 0001140361-25-013170
Chunk: 71

Company: EASTMAN KODAK CO
Filing Date: 2025-04-10
Form: DEF 14A
Chunk 71
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, or approval of the agreement between Paychex and the Company. |

| 53 |

TABLE OF CONTENTS

PRINCIPAL ACCOUNTANT FEES AND SERVICES AUDIT AND NON-AUDIT FEES The following fees were approved by the Audit and Finance Committee and were billed by Ernst & Young LLP, our independent registered public accounting firm (independent accountants), for services rendered in 2023 and 2024.

| Type of Service (in millions) |     |   2023 |     |   2024 |
| Audit Fees(1)                 |     | $3.633 |     | $3.722 |
| Audit-Related Fees(2)         |     |  0.058 |     |  0.054 |
| Tax Fees(3)                   |     |  0.103 |     |  0.058 |
| All Other Fees(4)             |     |  0.007 |     |  0.007 |
| Total                         |     | $3.801 |     | $3.842 |

| (1) | Audit fees related primarily to the annual audit of our consolidated financial statements included in our Annual Report on Form 10-K, quarterly reviews of interim financial statements included in our Quarterly Reports on Forms 10-Q, and statutory audits of certain of our subsidiaries. |

| (2) | Audit related fees primarily consisted of fees related to the audit of our subsidiary’s retirement plan. |

| (3) | Tax fees were for tax compliance and assistance services. |

| (4) | All other fees consisted of non-audit related procurement of an on-line accounting research tool offered by Ernst & Young LLP to its clients. |

POLICY REGARDING PRE-APPROVAL OF SERVICES PROVIDED BY OUR INDEPENDENT ACCOUNTANTS The Audit and Finance Committee has adopted an Audit and Non-Audit Services Pre-Approval Policy (the Pre-Approval Policy) requiring the Audit and Finance Committee’s pre-approval of all audit and permissible non-audit services provided by the independent accountants. The Pre-Approval Policy sets forth principles that must be considered by the Audit and Finance Committee in approving services to ensure that the independent accountant’s independence is not impaired; describes the audit, audit-related, tax and other permissible non-audit services that may be provided and the non-audit services that are prohibited; and sets forth the pre-approval requirements for all permitted services. The Pre-Approval Policy provides for the general pre-approval of