Company: LGNZZ
Filing Date: 2025-04-22
Form Type: DEF 14A
Source: 0000886163-25-000025
Chunk: 22

Company: LIGAND PHARMACEUTICALS INC
Filing Date: 2025-04-22
Form: DEF 14A
Chunk 22
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 to ratify the selection of Ernst & Young LLP as our independent registered public accounting firm for the fiscal year ending December 31, 2025. Neither the firm nor any of its members has any relationship with us or any of our affiliates, except in the firm’s capacity as our independent registered public accounting firm.

Stockholder ratification of the selection of Ernst & Young LLP as our independent registered public accounting firm is not required by Delaware law, our certificate of incorporation, our amended and restated bylaws, or otherwise. However, the Board is submitting the selection of Ernst & Young LLP to the stockholders for ratification as a matter of good corporate practice. In the event the stockholders fail to ratify the selection, the Board will reconsider its selection. Even if the selection is ratified, the Board or the Audit Committee, in its discretion, may direct the appointment of a different independent auditing firm at any time during the year if such a change would be in our and our stockholders’ best interests.

Representatives of Ernst & Young LLP are expected to be present at the annual meeting, and will have the opportunity to make a statement if they desire to do so and are expected to be available to respond to appropriate questions.

#### INDEPENDENT AUDITOR’S FEES
The following is a summary of the fees incurred by us from Ernst & Young LLP, our independent registered public accounting firm for the fiscal year ended December 31, 2024 and 2023:

| Fee Category                        |     | Fiscal Year 
 2024 Fees   |     |           |     | Fiscal Year 
 2023 Fees   |     |           |
|:------------------------------------|:----|:------------|:----|----------:|:----|:------------|:----|----------:|
| Audit Fees(1)                       |     | $           |     | 1,457,193 |     | $           |     | 1,159,738 |
| Audit-related fees(2)               |     |             |     | 1,060,808 |     |             |     |   325,554 |
| Tax Compliance Fees(3)              |     |             |     |   486,069 |     |             |     |   596,871 |
|                                     |     |             |     | 3,004,070 |     |             |     | 2,082,163 |
| Tax Advice and Planning Services(4) |     |             |     |    61