Company: BRK-A
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001193125-25-054877
Chunk: 20

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 20
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 audit, audit-related and tax services that may be provided and the non-auditservices that are prohibited; and (c) sets forth pre-approvalrequirements for all permitted services. Report of the Audit Committee February 19, 2025 To the Board of Directors of Berkshire Hathaway Inc. We have reviewed and discussed the consolidated financial statements of the Corporation and its subsidiaries to be set forth in Item 8 of the Corporation’s Annual Report on Form 10-Kfor the year ended December 31, 2024 with management of the Corporation and Deloitte & Touche LLP, independent public accountants for the Corporation. We have also discussed with Deloitte & Touche LLP the matters required by the Public Company Accounting Oversight Board (“PCAOB”) to be discussed, as adopted in Auditing Standard No. 1301 (Communications with Audit Committees). We have received the written disclosures and the letter from Deloitte & Touche LLP required by the applicable PCAOB requirements for independent accountant communications with audit committees with respect to auditor independence and have discussed with Deloitte & Touche LLP its independence from the Corporation. It is not the duty of the Audit Committee to plan or conduct audits or to determine that the Corporation’s financial statements are complete and accurate and in accordance with generally accepted accounting principles; that is the responsibility of management and the Corporation’s independent public accountants. In giving its recommendation to the Board of Directors, the Audit Committee has relied on (i) management’s representation that such financial statements have been prepared with integrity and objectivity and in conformity with generally accepted accounting principles and (ii) the reports of the Corporation’s independent public accountants with respect to such financial statements. Based on the review and discussions with management of the Corporation and Deloitte & Touche LLP referred to above, we recommend to the Board of Directors that the Corporation publish the consolidated financial statements of the Corporation and subsidiaries for the year ended December 31, 2024 in the Corporation’s Annual Report on Form 10-K. Submitted by the members of the Audit Committee of the Board of Directors.

| Susan L. Decker, Chairperson |     | Wallace R. Weitz |
| Christopher C. Davis         |     | Meryl B. Witmer  |

10

Security Ownership of Directors and Executive Officers Beneficial ownership of the Corporation’s Class A and Class B Stock on March 5, 2025 by the executive officers and directors of the Corporation is shown in the following table:

| Name                    |     | Title of