Company: LGIH
Filing Date: 2025-03-14
Form Type: DEF 14A
Source: 0001580670-25-000028
Chunk: 16

Company: LGI Homes, Inc.
Filing Date: 2025-03-14
Form: DEF 14A
Chunk 16
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 a statement, if desired.

Independent Registered Public Accounting Firm Fees and Services

The following table shows the fees paid or accrued by the Company for the audit and other services provided by Ernst & Young for fiscal years 2024 and 2023.

|                                                               |     |   |      2024 |     |   |      2023 |
|:--------------------------------------------------------------|:----|:--|----------:|:----|:--|----------:|
| Audit Fees(1)                                                 |     | $ | 1,295,000 |     | $ | 1,295,000 |
| Audit-Related Fees- aggregate fees for audit-related services |     |   |         — |     |   |         — |
| Tax Fees                                                      |     |   |         — |     |   |         — |
| All Other Fees- aggregate fees for all other services         |     |   |         — |     |   |         — |
| Total                                                         |     | $ | 1,295,000 |     | $ | 1,295,000 |

(1) Audit Fees include the annual audit and services related to the review of quarterly financial information and the issuance of consents and comfort letters to underwriters and other purchasers of our securities in connection with various securities offerings and filings with the SEC.

Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services

It is our Audit Committee’s policy to pre-approve all audit, audit related and permissible non-audit services rendered to us by our independent registered public accounting firm. Consistent with such policy, all of the fees listed above that we incurred for services rendered by Ernst & Young were pre-approved by our Audit Committee.

The report of Ernst & Young relating to our 2024 and 2023 consolidated financial statements did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. Moreover, during the fiscal years ended December 31, 2024 and 2023, there were no (i) disagreements with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Ernst & Young, would have caused either Ernst & Young to make reference to the subject matter of the disagreement(s) in connection with their reports on the consolidated financial statements of LGI Homes, Inc. or (ii) reportable events (as defined in Item 304(a