Company: FGBI
Filing Date: 2025-04-18
Form Type: DEF 14A
Source: 0001408534-25-000019
Chunk: 29

Company: First Guaranty Bancshares, Inc.
Filing Date: 2025-04-18
Form: DEF 14A
Chunk 29
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 disagreements in connection with its audit reports, or (2) reportable events under Item 304(a)(1)(v) of SEC Regulation S-K.

#### Audit Fees
Griffith provided audit services to First Guaranty consisting of the annual audit of First Guaranty's 2024 and 2023 consolidated financial statements contained in First Guaranty's Annual Report on Form 10-K.

#### Griffith, DeLaney, Hillman & Lett, CPAs, PSC Fees
| Fee Category       |     | Fiscal Year 2024 |         |     | Percentage of Total |       |   |     | Fiscal Year 2023 |         |     | Percentage of Total |       |   |
|:-------------------|:----|:-----------------|--------:|:----|:--------------------|------:|:--|:----|:-----------------|--------:|:----|:--------------------|------:|:--|
| Audit Fees         |     | $                | 335,000 |     |                     |  99.5 | % |     | $                | 335,000 |     |                     | 100.0 | % |
| Audit-Related Fees |     |                  |       — |     |                     |     — | % |     |                  |       — |     |                     |     — | % |
| Tax Fees           |     |                  |       — |     |                     |     — | % |     |                  |       — |     |                     |     — | % |
| All Other Fees     |     |                  |   1,800 |     |                     |   0.5 | % |     |                  |       — |     |                     |     — | % |
| Total Fees         |     | $                | 336,800 |     |                     | 100.0 | % |     | $                | 335,000 |     |                     | 100.0 | % |

Audit Fees. These are fees related to professional services rendered in connection with the audit of First Guaranty's annual financial statements filed on Form 10-K, reviews of the financial statements included in each of First Guaranty's Quarterly Reports filed on Form 10-Q and accounting consultations that related to the audited financial statements which are necessary to comply with generally accepted auditing standards.

Audit-Related Fees . These fees consisted primarily of audits of employee benefit plans, specific internal control process reviews and consultations regarding accounting and