Company: FMCCN
Filing Date: 2025-02-13
Form Type: 10-K
Source: 0001026214-25-000040
Chunk: 392

Company: FEDERAL HOME LOAN MORTGAGE CORP
Filing Date: 2025-02-13
Form: 10-K
Item: Item 15
Chunk 392
---
 of any such approval decisions to the Audit Committee at its next scheduled meeting. The pre-approval procedure is administered by our senior financial management, which reports throughout the year to the Audit Committee. The Audit Committee pre-approved all audit, audit-related, tax, and other services performed by our independent public accounting firm in 2024 and 2023.

The Audit Committee appoints the independent public accounting firm on an annual basis. In connection with applicable partner rotation requirements, the Audit Committee and its Chair are involved in considering the selection of the independent registered public accounting firm’s new lead partner. In evaluating the performance of the independent public accounting firm, the Audit Committee considers a number of factors, including the following:

n    The firm's status as a registered public accounting firm with the Public Company Accounting Oversight Board (United States), or PCAOB, as required by the Sarbanes-Oxley Act of 2002 and the Rules of the PCAOB; 

n    Its independence and processes for maintaining its independence;

n    Its approach to resolving significant accounting and auditing matters;

n    Its capability and expertise in handling the complexity of the company's business, including the capability and expertise of the lead audit partner and of the key members of the engagement team;

n    Historical and recent performance, including the extent and quality of the independent public accounting firm's communications with the Audit Committee, and the results of a management survey of the independent public accounting firm's overall performance;

n    Data related to audit quality and performance, including recent PCAOB inspection reports on the firm; and

n    The appropriateness of its fees, both on an absolute basis and as compared with peers.

The Audit Committee has determined that the non-audit services rendered by PricewaterhouseCoopers during its most recent fiscal year are compatible with maintaining PricewaterhouseCoopers' independence.

FREDDIE MAC  |  2024 Form 10-K268

Exhibits and Financial Statement Schedules

Exhibits and Financial Statement Schedules

    (a) Documents filed as part of this report:

        (1) Consolidated Financial Statements

The consolidated financial statements required to be filed in this Form 10-K are included in Financial Statements and Supplementary Data.

        (2) Financial Statement Schedules

            None.

        (3) Exhibits

An Exhibit Index has been filed as part of this Form 10-K beginning on page 278.

FREDDIE MAC  |