Company: LPX
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0001104659-25-028584
Chunk: 39

Company: LOUISIANA-PACIFIC CORP
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 39
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 for the pre-approval of services provided by LP’s independent registered public accounting firm. Under the policy, pre-approval is generally provided for up to one year. Each pre-approval is detailed as to the particular service or category of services and is subject to a specific budget. In addition, the Audit Committee may pre-approve particular services on a case-by-case basis. For each proposed service, the independent registered public accounting firm must provide a statement that such service is consistent with the SEC’s rules on auditor independence. The Audit Committee may delegate pre-approval authority to one or more of its members. Any such member must report any pre-approval decisions to the Audit Committee at its next scheduled meeting. Unless specified otherwise by the Audit Committee, the Chair of the Audit Committee has been delegated pre-approval authority under the pre-approval policy. The aggregate fees, including expenses, billed to LP for the years ended December 31, 2024 and 2023, by LP’s independent registered public accounting firm, Deloitte & Touche LLP, the member firms of Deloitte Touche Tohmatsu LLC, and their respective affiliates, were as follows:

| ​ | ​                                  | ​ | ​ | 2024 |   |           |   | ​ | ​ | 2023 |   |           |   | ​ |
|:--|:-----------------------------------|:--|:--|:-----|:--|----------:|:--|:--|:--|:-----|:--|----------:|:--|:--|
| ​ | Audit Fees(1)                      | ​ | ​ | ​    | $ | 2,444,500 | ​ | ​ | ​ | ​    | $ | 2,564,147 | ​ | ​ |
| ​ | Audit-Related Fees(2)              | ​ | ​ | ​    | ​ |   214,500 | ​ | ​ | ​ | ​    | ​ |    18,000 | ​ | ​ |
| ​ | Total Audit and Audit-Related Fees | ​ | ​ | ​    | ​ | 2,659,000 | ​ | ​ | ​ | ​    | ​ | 2,582,147 | ​ | ​ |
| ​ | Tax Fees(3)                        | ​ | ​ | ​    | ​ |    75,259 | ​ | ​ | ​ | ​    | ​ |   127,217 | ​ | ​ |
| ​ |