Company: MCFT
Filing Date: 2025-09-15
Form Type: DEF 14A
Source: 0001193125-25-202806
Chunk: 13

Company: MasterCraft Boat Holdings, Inc.
Filing Date: 2025-09-15
Form: DEF 14A
Chunk 13
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 registered public accounting firm. Although ratification is not required by our Bylaws or otherwise, the Board is submitting the selection of Deloitte to our shareholders for ratification because we value our shareholders' views on the Company's independent registered public accounting firm and as a matter of good corporate practice. In the event that our shareholders fail to ratify the appointment, it will be considered as a direction to the Board of Directors and the Audit Committee to consider the appointment of a different firm. Even if the appointment is ratified, the Audit Committee in its discretion may select a different independent registered public accounting firm at any time during the year if it determines that such a change would be in the best interests of the Company and our shareholders. Information regarding fees paid to Deloitte during fiscal 2025 and fiscal 2024 is set out below in “Fees Billed by Independent Registered Public Accounting Firm.”

| ☑ VOTING RECOMMENDATION                                                                                                                                  |
| The Board of Directors recommends that you vote FOR the ratification of the appointment of Deloitteas our independent registered public accounting firm. |

| MASTERCRAFT BOAT HOLDINGS, INC. | 2025 PROXY STATEMENT | 24 |

<div align='center'>AUDIT RELATED MATTERS

REPORT OF THE AUDIT COMMITTEE</div>

The Audit Committee is responsible for, among other things, reviewing with Deloitte, our independent registered public accounting firm for fiscal 2025, the scope and results of their audit engagement. In connection with the audit for fiscal 2025, the Audit Committee has:

reviewed and discussed with management the audited financial statements of MasterCraft to be included in our Annual Report on Form 10-K for fiscal 2025;

discussed with Deloitte the matters required by the statement of Auditing Standards No. 61, as amended (AICPA, Professional Standards , Vol. 1 AU section 380), as adopted by the Public Company Accounting Oversight Board in Rule 3200T; and

received the written disclosures and letter from Deloitte required by the applicable requirements of the Public Company Accounting Oversight Board regarding Deloitte’s communications with the Audit Committee concerning independence, and has discussed with Deloitte their independence.

Management is primarily responsible for the Company’s financial reporting process (including its system of internal control) and for the preparation of the consolidated financial statements of the Company in accordance with generally accepted accounting principles (“GAAP”). Deloitte is responsible for auditing those financial statements and issuing an opinion