Company: MSEX
Filing Date: 2025-04-10
Form Type: DEF 14A
Source: 0001174947-25-000561
Chunk: 50

Company: MIDDLESEX WATER CO
Filing Date: 2025-04-10
Form: DEF 14A
Chunk 50
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. INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FEES Baker Tilly US, LLP was previously approved and appointed by the Audit Committee as the Company’s independent registered public accounting firm for the years ended December 31, 2024 and 2023. The aggregate fees billed to the Company for the years ended December 31, 2024 and 2023 by Baker Tilly US, LLP are as follows:

|                                    |    2024 
     ($) |    2023 
     ($) |
| Audit Fees {a}                     | 692,785 | 575,818 |
| Audit-Related Fees                 |       — |       — |
| Total Audit and Audit-Related Fees | 692,785 | 575,818 |
| Tax Fees {b}                       |  68,250 |  36,180 |
| All Other Fees                     |       — |       — |
| Total Fees                         | 761,035 | 611,998 |

| {a} | Audit fees were incurred for an audit of the financial statements and internal control over financial reporting of the Company, audits 
 of the financial statements of a subsidiary of the Company, issuance of consents, and reviews of the financial statements included in  
 the Company’s quarterly reports on Form 10-Q.                                                                                          |

| {b} | Tax fees were incurred for the preparation of the Company’s tax returns. |

The Audit Committee has established an approval policy for all recurring audit services and all other permitted services to be performed by the Company’s independent registered public accounting firm. Recurring audit services include annual audits of the Company’s financial statements and internal control over financial reporting, and reviews of the Company’s Quarterly Reports on Form 10-Q. Recurring audit services require the pre-approval of the Audit Committee. All other permitted services with fees less than $50,000, individually and in the aggregate, are subject to the pre-approval of the Audit Committee Chair, with subsequent ratification by the Audit Committee. Middlesex Water Company 37 2025 Proxy Statement CHANGE IN INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM In October 2024, the Audit Committee began a competitive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. The Audit Committee invited several public accounting firms to participate in this process. As a result of that process, on February 28, 2025, the Committee dismissed Baker Tilly US, LLP (“Baker T