Company: JOUT
Filing Date: 2025-01-10
Form Type: DEF 14A
Source: 0001140361-25-000715
Chunk: 22

Company: JOHNSON OUTDOORS INC
Filing Date: 2025-01-10
Form: DEF 14A
Chunk 22
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 • | discussed with the Company’s independent registered public accounting firm the matters required to be discussed by the applicable requirements of the Public Company Accounting Oversight Board and the SEC; |

| • | received and discussed with the Company’s independent registered public accounting firm the written disclosures and the letter from the Company’s independent registered public accounting firm required by applicable requirements of the Public Company Accounting Oversight Board regarding the independent registered public accounting firm’s communications with the Audit Committee concerning independence; and |

| • | discussed with the independent registered public accounting firm without management present the firm’s independence. |

Based upon the above-described review and discussions with management and the independent registered public accounting firm, the Audit Committee recommended to the Company’s Board of Directors that the audited consolidated financial statements be included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 27, 2024 for filing with the SEC.

| The Audit Committee of the Board of Directors: |
| Edward F. Lang, Chairman                       |
| Edward Stevens                                 |
| Jeffrey M. Stutz                               |
| Richard (“Casey”) Sheahan                      |

| 19 |

TABLE OF CONTENTS

| AUDIT COMMITTEE MATTERS |

Audit Committee Financial Expert The Company’s Board of Directors has determined that at least one of the members of the Audit Committee, Edward F. Lang, qualifies as an “audit committee financial expert” as defined by the rules of the SEC based on his work experience and education. Fees of Independent Registered Public Accounting Firm The following table summarizes the fees the Company was billed for audit and non-audit services rendered by the Company’s independent registered public accounting firm, RSM US LLP, related to fiscal years 2024 and 2023.

|                   |     | RSM US LLP |     |            |
| Service Type      |     |       2024 |     |       2023 |
| Audit Fees(1)     |     | $1,262,000 |     | $1,202,000 |
| All Other Fees(2) |     |    $27,000 |     |    $50,000 |
| Total Fees Billed |     | $1,289,000 |     | $1,252,000 |

| (1) | Includes fees for: professional services rendered in connection with the audit of the Company’s financial statements for the fiscal years ended September 27, 2024 and September 29, 2023; review of the financial statements included in each of the Company’s quarterly reports on