Company: INGN
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0000950170-25-045737
Chunk: 35

Company: Inogen Inc
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 35
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 2023, respectively.

|                       |     |   |      2024 |     |   |      2023 |
|:----------------------|:----|:--|----------:|:----|:--|----------:|
| Audit fees(1)         |     | $ | 1,400,000 |     | $ | 1,242,000 |
| Audit-related fees(2) |     |   |    84,900 |     |   |   360,300 |
| Tax fees(3)           |     |   |         — |     |   |         — |
| All other fees(4)     |     |   |         — |     |   |   150,000 |
| Total fees            |     | $ | 1,484,900 |     | $ | 1,752,300 |

“Audit fees” for 2024 and 2023 consist of fees billed by Deloitte & Touche LLP in connection with the audit of our annual financial statements and review of our quarterly financial statements for 2024 and 2023 by Deloitte & Touche LLP.

“Audit-related fees” consist of fees billed for professional services for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit Fees.”

“Tax fees” consist of fees billed for professional services rendered by Deloitte & Touche LLP for tax compliance, tax advice and tax planning.

“All other fees” consist of fees billed for services other than the services reported in Audit fees, Audit-related fees, and Tax fees. The fees billed in 2023 were related to acquisition due diligence services.

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AuditorIndependence

In 2024, there were no other professional services provided by Deloitte & Touche LLP that would have required our Audit Committee to consider their compatibility with maintaining the independence of Deloitte & Touche LLP.

Audit Committee Policy on Pre-Approval of Audit and Permissible Non-Audit Services of Independent Registered Public Accounting Firm

Our Audit Committee has established a policy governing our use of the services of our independent registered public accounting firm. Under the policy, our Audit Committee is required to pre-approve all audit and permissible non‑audit services performed by our independent registered public accounting firm in order to ensure that the provision of such services does not impair such accounting firm’s independence. All fees paid to Deloit