Company: HBAN
Filing Date: 2025-03-06
Form Type: DEF 14A
Source: 0001308179-25-000044
Chunk: 45

Company: HUNTINGTON BANCSHARES INC /MD/
Filing Date: 2025-03-06
Form: DEF 14A
Chunk 45
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,247,624 |

| (1) | Audit                                                                                                                            
 fees are fees for professional services rendered for the integrated audits of our annual consolidated financial statements,      
 including the audit of the effectiveness of our internal control over financial reporting, quarterly reviews of the condensed    
 consolidated financial statements included in Form 10-Q filings, and services that are normally provided by PwC in connection    
 with statutory/subsidiary financial statement audits, attestation reports required by statute or regulation, and comfort letters 
 and consents related to SEC filings.                                                                                             |
| (2) | Audit-related                                                                                                                    
 fees generally include fees for assurance and related services that are traditionally performed by the independent registered    
 public accounting firm. These services include attestation and agreed-upon procedures that address accounting, reporting,        
 and control matters that are not required by statute or regulation; pension plan audits; and service organization control        
 examinations. These services are normally provided in connection with the recurring audit engagement.                            |
| (3) | The tax-related                                                                                                                  
 services were all in the nature of tax compliance, tax consulting, and tax planning. For 2024, the entire amount represents      
 fees for tax compliance services; and for 2023, $2,631,496 represents fees for tax compliance services and $300,000 represents   
 tax consulting and tax planning services.                                                                                        |
| (4) | All other fees were generally for accounting                                                                                     
 disclosure software licensing.                                                                                                   |

Pre-Approval Policies and Procedures The Audit Committee is responsible for the audit fee negotiations associated with the retention of the independent registered public accounting firm. The Audit Committee has a policy that it will pre-approve all audit and non-audit services provided by the independent registered public accounting firm and will not engage the independent registered public accounting firm to perform any specific non-audit services prohibited by law or regulation. The Audit Committee has given general pre-approval for specified audit, audit-related, and tax services. The term of any general pre-approval is 12 months from the date of pre-approval unless the Audit Committee specifically provides for a different term. The Audit Committee will annually review the services for which general pre-approval is given. The Audit Committee may revise the list of general pre-approved services from time to time, based upon subsequent determinations. Unless a type of service to be provided by the independent registered public accounting firm has received general pre-approval, it will require specific pre-approval by the Audit Committee. Pre-approval fee levels for all services to be provided by