Company: DLO
Filing Date: 2025-04-24
Form Type: 20-F
Source: 0000950170-25-058197
Chunk: 97

Company: dLocal Ltd
Filing Date: 2025-04-24
Form: 20-F
Item: Item 16C
Chunk 97
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Item 16C. Principal Accountant Fees and Services.
Fees Paid to the Company’s Principal Accountant
In 2024, Price Waterhouse & Co. S.R.L. served as the principal external auditor for the Company. Fees paid to Price Waterhouse & Co. S.R.L. and other PwC member firms in 2024 and 2023 are detailed below:

                                        For the Year Ended December 31
                                                 (in thousands of US$)
                     2024                        2023                 
Audit fees                       1,800                           1,800
Audit related fees                   —                           —    
Tax fees                            15                           —    
All other fees                      30                           —    
Total                            1,845                           1,800
Audit Fees
Audit fees were paid for professional services rendered by the auditors for the audit of the consolidated financial statements of the Company and the statutory financial statements of the Company and its subsidiaries.
Audit-Related Fees
Audit-related fees are typically services that are reasonably related to the performance of the audit or review of the consolidated financial statements and are not reported under the audit fee item above.
Tax Fees
Tax fees were paid for tax compliance and tax advice professional services.
All other fees
All other fees were paid for specific minor professional services not related to the above categories.
Audit Committee’s Pre-approval Policies and Procedures
The Company’s Audit Committee is responsible for, among other things, the oversight of the Company’s independent auditors. The Audit Committee has adopted a policy of pre-approval of audit and permissible non-audit services provided by the independent auditors in its charter.
Under the policy, the Audit Committee makes its recommendations through the board of directors to the shareholders’ meeting concerning the continuing appointment or termination of the Company’s independent auditors. On a yearly basis, the Audit Committee reviews together with management and the independent auditor, the audit plan, audit related services and other non-audit services and approves the related fees. Any changes to the approved fees must be reviewed and approved by the Audit Committee. No services outside the scope of the Audit Committee’s approval can be undertaken by the independent auditor.
Our Audit Committee has authorized all auditing and non-auditing services provided by our independent accountants during the year ended December 31, 2024, and the fees paid for such services.