Company: BOH
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0000950170-25-039381
Chunk: 87

Company: BANK OF HAWAII CORP
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 87
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     |    191,694 |
| All Other Fees     |     |          — |     |          — |
| Total              |     | $2,942,148 |     | $2,697,694 |

Audit Fees The audit fees represent fees and administrative expenses for professional services rendered for the audit of the Company’s annual consolidated financial statements, the review of our quarterly financial statements included in our Quarterly Reports on Form 10-Q, and the audit of our internal control over financial reporting. Audit fees also represent fees for professional services rendered for statutory and subsidiary audits, attestation services required by statute or regulation, and accounting and financial reporting consultations and research work necessary to comply with U.S. generally accepted accounting principles. Audit fees also include professional services related to consents and assistance with review of documents filed with the SEC. Audit-Related Fees The audit-related fees represent fees for employee benefit plan audits, services with respect to Statement on Standards for Attestation Engagements No. 18 related to the Company’s trust operations and mortgage compliance, and other attestation reports. Tax Fees The tax fees represent fees for tax advisory and compliance services. All Other Fees The all other fees represent fees for non-tax related advisory and consulting services.

| BANK OF HAWAI'I  •  2025 PROXY STATEMENT | 79 |

| PROPOSAL 4: Ratification of the Re-Appointment of Ernst & Young LLP As The Company’s Independent Registered Public Accounting Firm For the 2025 Fiscal Year |

Audit Co mmittee Report As members of the Audit Committee, we review the Company’s financial reporting process on behalf of the Board of Directors. The Audit Committee Charter, which outlines the Committee’s responsibilities, is available on the Company’s website at www.boh.com . Management has the primary responsibility for the financial statements and the reporting process, including the systems of internal controls and disclosure controls. In this context, we have met and held discussions with management and the independent registered public accounting firm. Management represented to us that the Company’s consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles, and we have reviewed and discussed the audited financial statements and related disclosures with management and the independent registered public accounting firm, including a review of the significant management judgments underlying the financial statements and disclosures. The independent registered public accounting firm reports to us. We have sole authority to appoint and to terminate the engagement of the independent registered public accounting firm. As a matter of best practice, we submit the appointment of the independent registered public