Company: DSX-PB
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001562762-25-000050
Chunk: 237

Company: DIANA SHIPPING INC.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 16C
Chunk 237
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Item 16C. Principal Accountant Fees and Services

a) Audit Fees

Our

principal

accountants,

Deloitte

Certified

Public

Accountants

S. A.,

have

billed

us

for

audit

services

provided

in

2024

and

Ernst

and

Young

(Hellas), Certified

Auditors Accountants

S. A., have

billed us

for

audit services

provided in

2023. Audit

fees in

2024 and

2023 amounted

to €

360,000 and

€ 383,250,

or

approximately $388,000 and $416,000, respectively, and relate to compensation for professional services

rendered

for

the

audits

of

our

consolidated

financial

statements

and

in

connection

with

the

review

of

regulatory filings.

113

b) Audit-Related Fees

Audit related fees during 2024

amounted to € 51,301, as compared

to € 22,050 in 2023 and

relate to audit

services provided in connection with the Company’s filings with the SEC.

c) Tax Fees

During

2023,

we

paid

fees

amounting

to

$11,025,

for

the

calculation

of

Earnings

and

Profits

of

the

Company. The

services were provided by Ernst & Young

LLP,

an affiliate of our principal accountants for

2023.

d) All Other Fees

None.

e) Audit Committee’s Pre-Approval Policies and Procedures

Our

Audit

Committee

is

responsible

for

the

appointment,

replacement,

compensation,

evaluation

and

oversight of the work

of our independent auditors. As

part of this responsibility,

the Audit Committee pre-

approves the audit

and non-audit services performed

by the independent auditors

in order to

assure that

they

do not

impair the

auditor’s independence

from the

Company.

The Audit

Committee has

adopted a

policy

which

sets

forth

the

procedures

and

the

conditions

pursuant

to

which

services

proposed

to

be

performed by the independent auditors may be pre-approved.

f) Audit Work Performed by Other than Principal Account