Company: CRESW
Filing Date: 2025-10-24
Form Type: 20-F
Source: 0001654954-25-012195
Chunk: 401

Company: CRESUD INC
Filing Date: 2025-10-24
Form: 20-F
Item: Item 16
Chunk 401
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ants for the audit of our annual Audited Consolidated Financial Statements, performance of the audit of internal controls over financial reporting of the company and other services normally provided in connection with regulatory filings or engagements.

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Audit-Related Fees

For the fiscal year ended June 30, 2025 and 2024 we were billed a total amount of ARS 176.7 million and ARS 0.0 million for professional services rendered by the principal accountant and not included under the prior category, mainly in connection with assurance services over non-financial information.

Tax Fees

For the fiscal years ended June 30, 2025 and 2024, we were billed a total amount of ARS 53.2 million and ARS 5.9 million, respectively, for professional services rendered by our principal accountants for tax compliance and tax advisory services.
All Other Fees

For the fiscal year ended June 30, 2025 and June 30, 2024 no fees related to other than Audit Fees, Audit-Related Fees and Tax Fees services were billed by our principal accountants.
Audit Committee Pre-Approval Policies and Procedures

Audit Committee pre-approves all services and fees provided by the external auditors to ensure auditors’ independence. One of the main tasks of the Audit Committee is to give it opinion in relation to the appointment of the external auditors, proposed by the Board of Directors to the General Shareholder’s Meeting. In order to accomplish such task, the Audit Committee shall:

Require any additional and complementary documentation related to this analysis.

Verify the independence of the external auditors;

Consider the professional experience and the adequacy of the external auditors’ work to international standards and the criteria they adopt to ensure their independence from the Company.

During the fiscal year, the Audit Committee carries out the following:

·   Analyzes the professional services that the external auditor would provide to the Company, evaluating the type of service and the corresponding fees, to maintain the independence principle of the external auditor with the company. According to the result of the analysis, the services are pre-approved by the Audit Committee.
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·   Reports the fees invoiced by the external auditor during the year, separating them for accounting audit services and for other special services not included in the former.                                                                                                                                                          
·   Analyze and supervise the working plan of the external auditors considering the business’ reality and the estimated risks;                                                                                                                                                                                                           
·   Propose adjustments (if necessary) to such working plan;