Company: SFBC
Filing Date: 2025-04-16
Form Type: DEF 14A
Source: 0001541119-25-000013
Chunk: 40

Company: Sound Financial Bancorp, Inc.
Filing Date: 2025-04-16
Form: DEF 14A
Chunk 40
---
-----|:----|--------:|
| Audit Fees         |     | $                       |     | 266,000 |     | $    |     | 274,500 |
| Audit-Related Fees |     |                         |     |  40,950 |     |      |     |  34,500 |

Audit fees relate to professional services rendered in connection with the audit of the Company’s annual financial statements; quarterly review of financial statements included in the Company’s Quarterly Reports on Form 10-Q, and audit services provided in connection with the Company’s other filings with the SEC, including comfort letters, consents and other research work necessary to comply with generally accepted auditing standards.

Audit-Related Fees are fees related to an annual audit of the Company's Employee Stock Ownership Plan and the Bank’s 401 (k) plan for the years ended December 31, 2024 and 2023.

No fees were billed for professional services rendered for services or products other than those listed under the captions “Audit Fees,” and “Audit-Related Fees,” for 2024 and 2023.

Our Audit Committee has determined that the services provided by Moss Adams, LLP as set forth herein are compatible with maintaining Moss Adams, LLP’s independence.

Pursuant to the terms of its charter, the Audit Committee is responsible for the appointment, compensation, retention and oversight of the work of the independent auditors. The Audit Committee must pre-approve the engagement letters and the fees to be paid to the independent auditors for all audit and permissible non-audit services to be provided by the independent auditors and consider the possible effect that any non-audit services could have on the independence of the auditors. The Audit Committee may establish pre-approval policies and procedures, as permitted by applicable law and SEC regulations and consistent with its charter for the engagement of the independent auditors to render permissible non-audit services to the Company, provided that any pre-approvals

<div align='center'>26</div>

delegated to one or more members of the committee are reported to the committee at its next scheduled meeting. At this time, the Audit Committee has not adopted any pre-approval policies.

<div align='center'>27</div>

### ADDITIONAL INFORMATION

#### Proxy Solicitation Costs
The Company will pay the costs of soliciting proxies. The Company will reimburse brokerage firms and other custodians, nominees and fiduciaries for reasonable expenses incurred by them in sending proxy materials to the beneficial owners of the Company’s common stock