Company: SDHC
Filing Date: 2025-04-23
Form Type: DEF 14A
Source: 0001982518-25-000012
Chunk: 19

Company: Smith Douglas Homes Corp.
Filing Date: 2025-04-23
Form: DEF 14A
Chunk 19
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2024 |     |   |      2023 |
|:-------------------|:-----------------|:--|----------:|:----|:--|----------:|
| Audit Fees         |                  | $ |   819,174 |     | $ | 1,895,889 |
| Audit-Related Fees |                  |   |         — |     |   |         — |
| Tax Fees           |                  |   |   341,945 |     |   |   250,000 |
| All Other Fees     |                  |   |         — |     |   |         — |
| Total Fees         |                  | $ | 1,161,119 |     | $ | 2,145,889 |

#### Audit Fees
Audit fees in 2024 and 2023 consisted of fees for the audit of our consolidated financial statements, the review of the unaudited interim financial statements included in our Registration Statement in connection with our IPO and our quarterly reports on Form 10-Q, as applicable, and other professional services provided in connection with statutory and regulatory filings or engagements, including comfort letters, consents, assistance with and review of documents filed with the SEC, and other attest services that generally only the auditor can provide.

#### Audit-Related Fees
Audit-related fees consist of fees for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements that are not reported under audit fees, such as due diligence related to mergers and acquisitions, benefit plan audits, internal control reviews, etc. There were no audit-related fees incurred in 2023 or 2024.

#### Tax Fees
Tax fees consist of fees for tax compliance, tax advice, and tax planning.

#### All Other Fees
All other fees include products or services provided by our principal accountant, other than services reported in audit fees, audit-related fees, and tax fees. There were no other fees incurred in 2023 or 2024.

Audit Committee Pre-Approval Policy and Procedures

Our Audit Committee has adopted a policy (the “Pre-Approval Policy”) that sets forth the procedures and conditions pursuant to which audit and non-audit services proposed to be performed by the independent auditor may be preapproved. The Pre-Approval Policy generally provides that we will not engage Ernst & Young LLP to render any audit, audit-related, tax or permissible non-audit service unless the service is either (i) explicitly approved by the Audit Committee, or specific preapproval, or (ii