Company: NGVT
Filing Date: 2025-03-10
Form Type: PREC14A
Source: 0001308179-25-000061
Chunk: 57

Company: Ingevity Corp
Filing Date: 2025-03-10
Form: PREC14A
Chunk 57
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 financial statements included in the Company’s Form 10-K filing and review of financial statements included in the Company’s Form 10-Q filings. Amount also includes other services that are normally provided by PwC in connection with statutory and regulatory filings or engagements. Audit-related fees Amount includes fees paid for services that are reasonably related to the performance of the audit or review of the Company’s financial statements. For 2024, amount includes services provided in connection with the Company’s assessment of the Pillar Two enactment. For 2023, amount includes services provided in connection with the Company’s implementation of a new enterprise resource planning system. Tax fees Amount includes fees and expenses for U.S. federal, state, and international tax planning and tax compliance services. There were no tax fees for 2024 or 2023. All other fees Amount includes fees for services in connection with attestations by PwC that are required by statute or regulation. Pre-approval policy and procedures The Audit Committee’s pre-approval policy requires that all services to be performed by the Company’s independent registered public accounting firm be pre-approved either on a case-by-case basis by the Audit Committee or its delegate or on a categorical basis based on the Audit Committee’s prior approval of a specific category of service and the expected cost thereof. Any request for services involving less than $150,000 may be approved by the Chair of the Audit Committee, provided that any such approval is presented to the full Audit Committee at its next regularly scheduled meeting. The Audit Committee pre-approved all of the audit fees, audit-related fees, and all other fees paid to PwC in fiscal 2024.

| 88 | INGEVITY  |  2025 
 Proxy Statement   |

Audit Committee Report The Audit Committee has reviewed and discussed the audited consolidated financial statements for the year ended December 31, 2024, including management’s annual assessment of and report on the Company’s internal control over financial reporting, with management and with PwC, the Company’s independent auditor. The Audit Committee has discussed with PwC the matters required to be discussed by the applicable requirements of the Public Company Accounting Oversight Board (“PCAOB”) and the SEC. The Audit Committee also received from PwC the written disclosures and letter required by applicable requirements of the PCAOB regarding PwC’s communications with the Audit Committee concerning independence and has discussed with PwC the issue of their independence from the Company. Based on the foregoing, the Audit Committee recommended to the Board that the audited