Company: EVLVW
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0001628280-25-021091
Chunk: 64

Company: Evolv Technologies Holdings, Inc.
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 64
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 Matters

The following table summarizes the fees of PwC, our independent registered public accounting firm, billed to us for each of the last two fiscal years for audit services and billed to us in each of the last two fiscal years for other services:

|                    | Fee Category |    |     |   |      2024 |     |   |      2023 |
|:-------------------|:-------------|---:|:----|:--|----------:|:----|:--|----------:|
| Audit Fees         |              | -1 |     | $ | 5,702,251 |     | $ | 2,426,078 |
| Audit-Related Fees |              |    |     |   |         — |     |   |         — |
| Tax Fees           |              | -2 |     |   |         — |     |   |    25,000 |
| All Other Fees     |              | -3 |     |   |     2,000 |     |   |       956 |
| Total Fees         |              |    |     | $ | 5,704,251 |     | $ | 2,452,034 |

___________________

(1) Audit fees consist of fees for the audit of our financial statements and the review of the interim financial statements included in our quarterly reports on Form 10-Q, fees for service related to internal control over financial statements, and fees related to restatement and investigation.

(2) Tax fees consist of fees for tax-related services, including tax compliance and tax advice.

(3) All other fees consist of fees for services other than those described above. For fiscal 2024, this relates to a subscription to a disclosure checklist tool and other PwC legal fees. For fiscal 2023, this relates to a subscription to a disclosure checklist tool.

### Audit Committee Pre-Approval Policy and Procedures
The Audit Committee has adopted a policy (the “Pre-Approval Policy”) that sets forth the procedures and conditions pursuant to which audit and non-audit services proposed to be performed by the independent auditor may be pre-approved. The Pre-Approval Policy generally provides that we will not engage PwC to render any audit, audit-related, tax or permissible non-audit service unless the service is either (i) explicitly approved by the Audit Committee (“specific pre-approval”) or (ii) entered into pursuant to the pre-approval policies and procedures described in the Pre-Approval Policy (“general pre-