Company: TCMFF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001104659-25-019133
Chunk: 239

Company: TELECOM ARGENTINA SA
Filing Date: 2025-02-28
Form: 20-F
Item: Item 16C
Chunk 239
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ITEM 16C.    PRINCIPAL ACCOUNTANT FEES AND SERVICES
The following table provides information on the aggregate fees for services rendered by our principal accountants (in millions of Pesos) for the years ended December 31, 2024, and 2023. Figures are not restated for inflation.

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Services Rendered                2024      2023
Audit fees (1)                1,929.4     677.1
Audit related fees (2)          597.3      52.7
Tax fees (3)                    172.6      59.1
All other fees (4)                1.2       3.2
Total                         2,700.5     792.1

(1)   Includes fees related to the integrated audit of the Consolidated Financial Statements as of December 31, 2024, and 2023, limited reviews of interim financial statements presented during 2024 and 2023, SEC filing reviews and other attestation services.
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(2)   Includes fees billed for professional services rendered by the principal accountant and not included under the prior category, mainly in connection with assurance services over non-financial information.
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(3)   Includes fees for permitted tax compliance and tax advisory services.
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(4)   Includes fees billed for products and services provided by the principal accountant, other than Audit Fees, Audit-Related Fees and Tax Fees. In 2024 and 2023, all other fees include primarily fees paid for subscription to business publications and other non-audit related permitted services.
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Audit Committee Pre-approval Policies and Procedures
The engagement of any service provided by external auditors to Telecom Argentina and its subsidiaries are pre-approved by the Audit Committee.

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PART II   TELECOM ARGENTINA S.A.
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The Pre-Approval Procedures provide for services that require:

●   specific pre-approval—to be approved on a case-by-case basis; and
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●   general pre-approval—any category or general kind of service that comes within the guidelines established to safeguard auditor independence and come within the maximum amounts set by the Audit Committee.
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The Pre-Approval Procedures also provide for the following categorization of services:
“Prohibited services” are those services that external auditors are not allowed to provide based on prohibitions