Company: CCNE
Filing Date: 2025-03-03
Form Type: S-4/A
Source: 0001193125-25-044149
Chunk: 139

Company: CNB FINANCIAL CORP/PA
Filing Date: 2025-03-03
Form: S-4/A
Chunk 139
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 5 – THE AUDITOR RATIFICATION PROPOSAL The Audit Committee of the CNB Board of Directors (the “Audit Committee”) is responsible for selecting CNB’s independent registered public accounting firm. At a meeting held on January 23, 2025, the Audit Committee appointed Forvis Mazars, LLP as the independent registered public accounting firm for the fiscal year ending December 31, 2025. Although shareholder approval for this appointment is not required, the CNB Board of Directors is submitting the selection of Forvis Mazars, LLP for ratification to obtain the views of shareholders. If the appointment is not ratified, the Audit Committee will reconsider its selection. In making the appointment of Forvis Mazars, LLP as CNB’s independent registered public accounting firm for the fiscal year ending December 31, 2025, the Audit Committee considered whether Forvis Mazars, LLP’s provision of services other than audit services is compatible with maintaining independence as our independent auditors and decided that the provision of such services is compatible with maintaining independence. Representatives of Forvis Mazars, LLP are expected to be available during the CNB annual meeting to respond to appropriate questions and to make such statements as they may desire, including comments on the financial statements of CNB. Audit Fees The following table shows the fees paid or accrued by CNB for professional services provided by Forvis Mazars, LLP during the fiscal year ended December 31, 2024 and 2023:

|                    |     | December 31, |    2024 |     |   |    2023 |
|:-------------------|:----|:-------------|--------:|:----|:--|--------:|
| Audit Fees         |     | $            | 502,462 |     | $ | 432,200 |
| Audit-Related Fees |     |              |  41,015 |     |   |  23,150 |
| Tax Fees           |     |              |  45,155 |     |   |  25,300 |
| All Other Fees     |     |              |       — |     |   |       — |
|                    |     | $            | 588,632 |     | $ | 480,650 |

Audit fees represent fees for professional services rendered by Forvis Mazars, LLP in connection with the annual audit of CNB’s consolidated financial statements and internal control over financial reporting and quarterly reviews of the consolidated financial statements included in CNB’s quarterly reports on Form