Company: PGEN
Filing Date: 2025-04-28
Form Type: 10-K/A
Source: 0001356090-25-000011
Chunk: 59

Company: PRECIGEN, INC.
Filing Date: 2025-04-28
Form: 10-K/A
Chunk 59
---
 SEC.

#### Audit-Related Fees
Audit-related fees consist of, among other things, provision of consents and comfort letters.

#### Tax Fees
Tax fees include original and amended tax returns, studies supporting tax return amounts as may be required by Internal Revenue Service regulations, claims for refunds, assistance with tax audits and other work directly affecting or supporting the payment of taxes, planning, research, and advice supporting our efforts to maximize the tax efficiency of our operations.

#### All Other Fees
All other fees are fees for products or services other than those in the above three categories. In fiscal years 2024 and 2023, our independent auditors did not provide any services other than those described above.

#### Pre-Approval Policy
The Audit Committee has adopted a written policy for the provision of audit services and permitted non-audit services by our independent registered public accounting firm. Our Chief Financial Officer has primary responsibility to the Audit Committee for administration and enforcement of this policy and for reporting non-compliance. Under the policy, the Audit Committee receives a presentation of an annual plan for audit services and for any proposed audit-related, tax, or other non-audit services to be performed by the independent registered public accounting firm, but management may, from time to time, seek approval of certain additional audit or non-audit services not provided for in the budget. Rule 2-01 of Regulation S-X provides an exception to the requirement for pre-approval of non-audit services for de minimis amounts under certain circumstances. Our policy does not include the de minimis exception, and during fiscal years 2024 and 2023, no non-audit services were performed pursuant to the de minimis exception.

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# PART IV

## Item 15. Exhibits, Financial Statement Schedules.
(a) The following documents are filed as part of this Annual Report:

1. Financial Statements. See Index to the Consolidated Financial Statements, which appears on page F-1 of the Original 10-K. The consolidated financial statements listed in the accompanying Index to the Consolidated Financial Statements are filed therewith in response to this Item.

2. Financial Statement Schedules. All financial statement schedules have been omitted because either the required information is not applicable or the information required is included in the consolidated financial statements and notes thereto included in this Annual Report.

(b) Exhibits

The following exhibits are filed with this Annual Report or incorporated by reference:

| Exhibit No. |     |         |     | Description                                                                                                                           |
|