Company: ATO
Filing Date: 2025-12-19
Form Type: DEF 14A
Source: 0000731802-25-000076
Chunk: 24

Company: ATMOS ENERGY CORP
Filing Date: 2025-12-19
Form: DEF 14A
Chunk 24
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 Report on Form 10-K for the fiscal year ended September 30, 2025, the assessment by the firm of our design and operating effectiveness of internal control over financial reporting, and the reviews of our quarterly reports on Form 10-Q. In addition, this amount includes fees associated with the issuance of consents and comfort letters relating to the registration of Company securities and assistance with the review of documents filed with the SEC, as well as fees for an audit provided in connection with a statutory filing and fees related to examination procedures performed in connection with securitized debt.

Audit-Related Fees. Fees for audit-related services relating to attest services not required by statute or regulation.

Tax Fees. Tax fees include fees relating to review of tax returns, tax advisory services, and general consultation.

#### 32Atmos Energy
Proposal Two: Ratification of Appointment of Independent Registered Public Accounting Firm

#### Audit Committee Pre-Approval Policy
The Audit Committee has adopted a pre-approval policy relating to the provision of both audit and non-audit services by E&Y. Our Audit Committee Pre-Approval Policy provides for the pre-approval of audit, audit-related, tax, and other services specifically described in appendices to the policy on an annual basis. Such services are pre-approved up to a specified fee limit. All other permitted services, as well as proposed services exceeding the pre-approved fee limit, must be separately pre-approved by the Audit Committee. Requests for services that require separate approval by the Audit Committee must be submitted to the Audit Committee by both our Chief Financial Officer and our independent registered public accounting firm and must include a joint statement as to whether, in their view, the request is consistent with the SEC’s rules on auditor independence. The policy authorizes the Audit Committee to delegate to one or more of its members pre-approval authority with respect to permitted services, provided that the member reports any decisions to the Audit Committee at its next scheduled meeting. All of the services performed by our independent registered public accounting firm for fiscal 2025 were approved in accordance with the policy. The Audit Committee further concluded that the provision of these services by E&Y was compatible with maintaining its independence. The Audit Committee Pre-Approval Policy is available on our website at https://www.atmosenergy.com/company/corporate-responsibility-reports .

#### Audit Committee Report
Management is responsible for the Company’s internal controls and the financial reporting process. E&Y is responsible for performing an independent audit of the Company’s financial statements in accordance with generally accepted auditing standards and