Company: COHU
Filing Date: 2025-04-02
Form Type: DEF 14A
Source: 0001437749-25-010672
Chunk: 67

Company: COHU INC
Filing Date: 2025-04-02
Form: DEF 14A
Chunk 67
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 with the SEC.

The Audit Committee appointed Ernst & Young LLP as Cohu’s independent registered public accounting firm for fiscal year 2025 and recommends to stockholders that they ratify the appointment of Ernst & Young LLP as Cohu’s independent registered public accounting firm for fiscal year 2025.

This report is submitted by the Audit Committee.

<div align='center'>William E. Bendush (Chair) Karen M. Rapp Yon Y. Jorden</div>

Principal Accounting Fees and Services

The following table shows the fees billed to Cohu for the audit and other services provided by Ernst & Young LLP for the years ended December 28, 2024, and December 30, 2023.

|                             | (in thousands) |   |  2024 |     |   |  2023 |
|:----------------------------|:---------------|:--|------:|:----|:--|------:|
| Audit Fees (1)              |                | $ | 2,460 |     | $ | 2,545 |
| Audit-Related Fees (2)      |                |   |    19 |     |   |   356 |
| Tax Fees:                   |                |   |       |     |   |       |
| Tax Compliance (3)          |                |   |   268 |     |   |   227 |
| Tax Planning and Advice (4) |                |   |   113 |     |   |   382 |
|                             |                |   |   381 |     |   |   609 |
| All Other Fees              |                |   |     - |     |   |     - |
| Total                       |                | $ | 2,860 |     | $ | 3,510 |

| (1) | Audit fees represent fees for professional services provided in connection with the audit of Cohu’s financial statements and review of Cohu’s quarterly financial statements and audit services provided in connection with other statutory or regulatory filings. In addition, audit fees include those fees related to Ernst & Young LLP’s audit of the effectiveness of Cohu’s internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act of 2002. |

| (2) | Audit-related fees include accounting consultation services related to business acquisitions and divestitures and other attestation services. Audit-related fees incurred in 2024, are for due diligence related services provided in conjunction with the acquisition of