Company: ATLCL
Filing Date: 2025-04-14
Form Type: DEF 14A
Source: 0001437749-25-011863
Chunk: 23

Company: Atlanticus Holdings Corp
Filing Date: 2025-04-14
Form: DEF 14A
Chunk 23
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 be rendered on the company’s financial statements or the effectiveness of internal control over financial reporting, and neither a written report nor oral advice was provided to Atlanticus that Deloitte concluded was an important factor considered by the company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Auditor Fees Paid for 2024

Audit Fees. The aggregate fees billed by Deloitte for professional services rendered for the audit of our annual consolidated financial statements, the audit of our internal control over financial reporting included in our annual report on Form 10-K, the reviews of the consolidated financial statements included in our quarterly reports on Form 10-Q and the delivery of comfort letters totaled $1,460,000 for the fiscal year ended December 31, 2024.

Audit-Related Fees. The aggregate fees billed by Deloitte related to assurance and similar services totaled $275,000 for the fiscal year ended December 31, 2024. These fees were principally related to audit work in connection with audits pertaining to certain of our subsidiaries and our 401(k) defined contribution plan, and agreed upon procedures as required by our lenders, securitization investors and trustees.

Tax Fees. There were no tax fees billed by Deloitte for the fiscal year ended December 31, 2024.

All Other Fees. All other fees billed by Deloitte totaled $1,895 for the fiscal year ended December 31, 2024. These fees were principally related to program and subscription services.

Pre-Approval Policies and Procedures

All audit-related and all other services were pre-approved by the Audit Committee, which concluded that the provision of such services by the independent registered public accounting firm was compatible with the maintenance of that firm’s independence in the conduct of its auditing functions. The Audit Committee’s outside auditor fee pre-approval policy provides for pre-approval of audit, audit-related and tax services specifically described by the committee on an annual basis, and, in addition, individual engagements anticipated to exceed pre-established thresholds must be separately approved. Furthermore, the policy delegates pre-approval authority with respect to permitted services up to pre-established thresholds to the Audit Committee Chair.

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Executive and Director Compensation</div