Company: CCNE
Filing Date: 2025-02-20
Form Type: S-4
Source: 0001193125-25-030821
Chunk: 73

Company: CNB FINANCIAL CORP/PA
Filing Date: 2025-02-20
Form: S-4
Chunk 73
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 the internal audit function, pre-approves all audit and any non-audit services, and reviews and approves the annual and quarterly financial statements. The Audit Committee also is responsible for reviewing and overseeing CNB’s privacy, information technology security and cybersecurity risk exposures. The Audit Committee has the authority to engage legal counsel or other experts or consultants as it deems appropriate to carry out its responsibilities, at CNB’s expense. The members of the Audit Committee are Peter C. Varischetti (Committee Chairperson), Michael Obi, Joel E. Peterson, Jeffrey S. Powell (Board Chairperson), and Nicholas N. Scott. The CNB Board of Directors has a written charter for the Audit Committee’s activities, which is reviewed annually by the Audit Committee. The charter is available on CNB’s website at www.cnbbank.bank.

In the opinion of the CNB Board of Directors, the members of the Audit Committee do not have a relationship with CNB or any of its affiliates that would interfere with the exercise of independent judgment in carrying out their responsibilities as directors. None of them is or has for the past three years been an employee of CNB or**

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any of its affiliates; no immediate family members of any of them is or has for the past three years been an executive officer of CNB or any of its affiliates; and they otherwise meet the standards for independence required by NASDAQ. The CNB Board of Directors has also determined that Mr. Varischetti qualifies as an “audit committee financial expert” as such term is currently defined in Item 407(d)(5) of Regulation S-K.Mr. Varischetti is also an independent director. The Audit Committee must pre-approveall permitted non-auditservices performed by CNB’s external independent registered public accounting firm. The Audit Committee may delegate such authority to a subcommittee, provided that any decisions of the subcommittee are presented to the full Audit Committee at its next scheduled meeting. The Audit Committee has submitted the following report (the “Audit Committee Report”) for inclusion in this joint proxy statement/prospectus: The Audit Committee has reviewed the audited financial statements for the year ended December 31, 2024 and has discussed them with management. The Audit Committee has also discussed with Forvis Mazars, LLP, CNB’s external independent registered public accounting firm, the matters required to be discussed by the Public Company Accounting Oversight Board’s Auditing Standard No. 16 and by SEC rules. The Audit Committee has