Company: MCFT
Filing Date: 2025-09-15
Form Type: DEF 14A
Source: 0001193125-25-202806
Chunk: 14

Company: MasterCraft Boat Holdings, Inc.
Filing Date: 2025-09-15
Form: DEF 14A
Chunk 14
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 on whether the audited financial statements conform with GAAP and for auditing the effectiveness of the Company’s internal control over financial reporting and issuing an opinion thereon. The Audit Committee’s responsibility is to monitor and review these processes. It is not the Audit Committee’s duty or responsibility to conduct auditing or accounting reviews or procedures. Therefore, the Audit Committee has relied on management’s representation that the financial statements have been prepared with integrity and objectivity and in conformity with accounting principles generally accepted in the United States and on the representations of Deloitte included in their report to the financial statements of the Company.

Based on the review and the discussions described in the preceding bullet points, the Audit Committee recommended to the Board that the audited financial statements be included in our Annual Report on Form 10-K for the fiscal year ended June 30, 2025.

Submitted by the Audit Committee:

Donald C. Campion, Chair

Jennifer Deason

Roch Lambert

Peter G. Leemputte

| MASTERCRAFT BOAT HOLDINGS, INC. | 2025 PROXY STATEMENT | 25 |

FEES BILLED BY INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRMS The following table sets forth the aggregate fees billed by Deloitte, the Company’s independent registered accounting firm, during fiscal 2025 and fiscal 2024:

| DELOITTE          | FISCAL   
 2025 ($) |           |     | FISCAL   
 2024 ($) |           |
| Audit Fees(1)     |          | 1,055,000 |     |          | 1,024,000 |
| All other Fees(2) |          |     1,895 |     |          |     1,895 |

(1) Audit fees represent fees billed or accrued for professional services and related expenses rendered for the audit of MasterCraft Boat Holdings, Inc.’s annual financial statements, review of the interim condensed consolidated financial statements included in quarterly filings, and the evaluation and reporting on the effectiveness of the Company’s internal controls over financial reporting, along with services that are normally provided by Deloitte in connection with statutory and regulatory filings or engagements. (2) Other fees billed by Deloitte are for access to Deloitte's accounting research tools and subscription services. The Audit Committee has established policies and procedures for the approval and pre-approval of audit services and permitted non-audit services. The Audit Committee has the responsibility to engage and terminate our independent registered public accounting firm, to pre-