Company: UHG
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001830188-25-000028
Chunk: 34

Company: United Homes Group, Inc.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 34
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 impair the auditor’s independence. Pre-approval must be detailed as to the particular services rendered and is generally subject to a specific fee. The Audit Committee has delegated pre-approval authority to its chairman for requests received between scheduled meetings of the committee. The chairman presents any such pre-approvals to the full Audit Committee at its next scheduled meeting. All services described above subsequent to the Business Combination were approved or pre-approved in accordance with the foregoing.

Prior to the Business Combination, all of the services listed in the table above provided by Marcum were approved by DHHC, in accordance with DHHC’s policies then in effect.

### AUDIT COMMITTEE REPORT
Our Audit Committee operates under a written charter adopted by the Board. Each member of our Audit Committee meets the independence requirements contained in the applicable Nasdaq Listing Rules and SEC rules. The Audit Committee selects, subject to stockholder ratification, our independent public accountants.

Our management has primary responsibility for our internal controls and financial reporting process. Our independent external auditor, Forvis Mazars, LLP, is responsible for performing an independent audit of our

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financial statements and issuing an opinion on the conformity of those audited financial statements with accounting principles generally accepted in the United States of America.

The Audit Committee has reviewed and discussed with management our audited consolidated financial statements for the year ended December 31, 2024.

The Audit Committee also discussed with Forvis the matters required to be discussed by the applicable requirements of the Public Company Accounting Oversight Board (the “PCAOB”) and the SEC. The Audit Committee received the written disclosures and the letter from Forvis required by applicable requirements of the PCAOB regarding Forvis’s communication with the Audit Committee concerning independence, and has discussed with Forvis their independence. The Audit Committee considered with Forvis whether the non-audit services that Forvis provided to us during 2024 were compatible with their independence.

Based upon the review and discussions described above, the Audit Committee recommended to the Board that the audited consolidated financial statements be included in the Annual Report for filing with the SEC.

Submitted by the Audit Committee of the Board:

Jason Enoch, Chair

Robert Dozier

Alan Levine

The material in this Audit Committee Report shall not be deemed to be “soliciting material” or “filed” with the SEC. This Audit Committee Report shall not be deemed incorporated by reference into any of our other filings under the Exchange Act or the Securities Act of 1933, as amended, except to the