Company: ENBSF
Filing Date: 2025-03-11
Form Type: 10-K/A
Source: 0001193125-25-052058
Chunk: 70

Company: ENBRIDGE INC
Filing Date: 2025-03-11
Form: 10-K/A
Chunk 70
---
 “Audit fees”, “Audit-related fees” and “Tax fees”.                                                          |
| Total fees         |     | 20,601,000 |     | 19,308,000 |     |                                                                                                                                                                                                                                                 |

75

Pre-approvalpolicies and procedures

The Audit, Finance and Risk Committee (“AFRC”) has adopted a policy that requires pre-approvalby the AFRC of any services to be provided by the Company’s external auditors, whether those services are audit or non-auditrelated. The policy prohibits the Company from engaging the auditors to provide the following non-auditservices:

| • |     | bookkeeping or other services related to accounting records and financial statements |

| • |     | financial information systems design and implementation |

| • |     | appraisal or valuation services, fairness opinions or contribution in kind reports |

| • |     | actuarial services |

| • |     | internal audit outsourcing services |

| • |     | management functions or human resources |

| • |     | broker or dealer, investment adviser or investment banking services |

| • |     | legal services |

| • |     | expert services unrelated to the audit |

The AFRC has also adopted a policy which prohibits the Company from hiring (as a full time employee, contractor or otherwise) into a financial reporting oversight role any current or former employee or partner of its external auditor who provided audit, review or attestation services in respect of the Company’s financial statements (including financial statements of its reporting issuer subsidiaries and significant investees) during the 12 month period preceding the date of the initiation of the current annual audit. The policy further prohibits the hiring of a former partner of the Company’s external auditor who receives pension benefits from the firm, unless such pension benefits are of a fixed amount, not dependent upon firm earnings and fully funded. In all cases, the hiring of any partner or employee or former partner or employee of the independent auditor is subject to joint approval by the lead engagement partner and the Company’s Senior Vice President and Chief Accounting Officer. You can find further information about the roles and responsibilities of the AFRC beginning on page 20 of this Amendment No. 1. 76

<div align='center'>**PART IV**</div>

**ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

Part IV (Item 15) of the Original Filing is hereby amended solely to add the following exhibits required to be filed in connection with this Amendment No. 1.

(b