Company: FRHC
Filing Date: 2025-07-29
Form Type: DEF 14A
Source: 0000924805-25-000025
Chunk: 54

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: DEF 14A
Chunk 54
---
 direction to the Board and the audit committee to consider the selection of a different firm. Even if the selection is ratified, the audit committee in its discretion may select a different independent registered public accounting firm, at any time during the year if it determines that such a change would be in the best interests of the Company and our stockholders.

| THE BOARD RECOMMENDS THAT YOU VOTE “FOR” THE RATIFICATION OF THE APPOINTMENT OF DELOITTE LLP AS OUR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR THE 2026 FISCAL YEAR. |

### PRINCIPAL ACCOUNTANT FEES AND SERVICES
Pre-Approval of Services

The audit committee annually engages our independent registered public accounting firm and pre-approves their services related to the annual audit and interim quarterly reviews of our financial statements and all reasonably related assurance services. All non-audit services are also considered for pre-approval by the audit committee. Audit committee pre-approval of audit and non-audit services is not required if the engagement for the services is entered into pursuant to pre-approval policies and procedures established by the audit committee regarding our engagement of the independent registered public accounting firm.

Audit Fees, Related Fees and Tax Fees

Deloitte LLP served as our independent registered public accounting firm for the fiscal year ended March 31, 2025, 2024 and 2023. During each of the fiscal years ended March 31, 2025, 2024 and 2023, Deloitte LLP also served as an independent registered public accounting firm of certain of the Company’s subsidiaries.

The fees for professional services billed to us and our subsidiaries by Deloitte LLP for the fiscal years ended March 31, 2025, 2024 and 2023 in connection with services provided in such fiscal years were as follows:

|                    | Fee Type |     | For the year ended       March 31, 2025($) |     |     | For the year ended       March 31, 2024($) |     |     | For the yearended 
 March 31, 2023($) |
|:-------------------|:---------|:----|-------------------------------------------:|:----|:----|-------------------------------------------:|:----|:----|------------------:|
| Audit fees         |          |     |                                  8,050,017 |     |     |                                  7,048,059 |     |     |         5,555,733 |
| Audit-related