Company: DWSN
Filing Date: 2025-04-30
Form Type: DEF 14A
Source: 0001558370-25-006017
Chunk: 25

Company: DAWSON GEOPHYSICAL CO
Filing Date: 2025-04-30
Form: DEF 14A
Chunk 25
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382 study, respectively. |

| (4) | There were no other fees for services rendered during the years ended December 31, 2024 or 2023. |

The Audit Committee’s policy on pre-approval of fees and other compensation paid to the independent registered accounting firm requires the Audit Committee to approve all services and fees of the principal independent accountant prior to commencement of any services. The Audit Committee pre-approved fees for all audit and non-audit services provided by the independent registered accounting firm during the years ended December 31, 2024 and 2023. AUDIT COMMITTEE REPORT To the Shareholders of Dawson Geophysical Company: It is the responsibility of the members of the Audit Committee to contribute to the reliability of the Company’s financial statements. In keeping with this goal, the Board of Directors adopted a written charter for the Audit Committee, which is posted on the Company’s website at www.dawson3d.com in the “Corporate Governance” area of the “Investor Relations” section. The Audit Committee Charter was most recently reviewed by the Audit Committee on October 27, 2020, and no changes were made. The Audit Committee held four meetings during 2024. The members of the Audit Committee are independent directors.

18

#### The Audit Committee reviews management’s overview of the Company’s financial reporting process on behalf of the Board of Directors. Management has the primary responsibility for the Company’s financial statements and the reporting process, including the systems of internal controls. The primary responsibilities of the Audit Committee are to select and retain the Company’s auditors (including review and approval of the terms of engagement and fees), to review with the auditors the Company’s financial reports (and other financial information) provided to the SEC and the investing public, to prepare and publish this report, and to assist the Board of Directors with oversight of the following:•integrity of the Company’s financial statements;•compliance by the Company with standards of business ethics and legal and regulatory requirements;•qualifications and independence of the Company’s independent auditors; and•performance of the Company’s independent auditors.The Audit Committee does not provide any expert or special assurance as to the Company’s financial statements or any professional certification as to the independent auditors’ work.In the performance of its oversight function, the Audit Committee has reviewed and discussed the quarterly and annual financial statements, including the quality of accounting principles with management and the independent accountants. The Audit Committee (i) reviewed and discussed the Company’s audited consolidated financial statements for the