Company: LPX
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0001104659-25-028584
Chunk: 40

Company: LOUISIANA-PACIFIC CORP
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 40
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 All Other Fees(4)                  | ​ | ​ | ​    | ​ |     1,895 | ​ | ​ | ​ | ​    | ​ |     1,895 | ​ | ​ |
| ​ | TOTAL FEES                         | ​ | ​ | ​    | $ | 2,736,154 | ​ | ​ | ​ | ​    | $ | 2,711,259 | ​ | ​ |

(1) Audit Fees . Includes fees for audit services involving the audit of LP’s consolidated financial statements, the review of interim quarterly statements, the audit of LP’s internal control over financial reporting as required by Section 404 of the Sarbanes-Oxley Act of 2002, any other procedures required to be performed by LP’s independent registered public accounting firm in order to render its opinion on LP’s consolidated financial statements, and services in connection with statutory audits and financial audits for certain of LP’s subsidiaries. (2) Audit-Related Fees . Includes any fees for assurance and related services that are traditionally performed by the independent registered public accounting firm and are not reported as audit fees. These audit-related services may include due diligence services pertaining to potential business acquisitions or dispositions, due diligence procedures related to debt or equity offerings, accounting consultations related to accounting, financial reporting, or disclosure matters not classified as audit services, assistance with understanding and implementing new accounting and financial reporting guidance from rulemaking authorities not classified as audit services, financial audits of employee benefit plans, and assistance with internal control reporting requirements. Audit-related fees for 2024 and 2023 primarily included fees for services related to environmental agreed-upon procedures and other limited assurance procedures. (3) Tax Fees . Includes fees incurred for research, compliance and other permissible tax services. (4) All Other Fees . Amounts represent fees for a license to use a financial accounting technical research database. As described above, all audit and permissible non-audit services provided by Deloitte & Touche LLP to LP during 2024 and 2023 were pre-approved by the Audit Committee.

LOUISIANA-PACIFIC CORPORATION ● 2025 PROXY STATEMENT | 37

TABLE OF CONTENTS AUDIT MATTERS AUDIT COMMITTEE REPORT The Audit Committee oversees LP’s financial reporting process on behalf of the Board. LP’s management has primary responsibility for LP’s financial statements and the reporting process, including the systems of internal controls. LP’s independent registered public accounting firm, Deloitte & Touche LLP (“Deloitte”), is