Company: PAM
Filing Date: 2025-04-16
Form Type: 20-F
Source: 0001292814-25-001504
Chunk: 84

Company: Pampa Energy Inc.
Filing Date: 2025-04-16
Form: 20-F
Item: Item 16C
Chunk 84
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Item 16C.   Principal Accountant Fees and Services
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Principal Accountant’s fees
 
Price Waterhouse & Co. S.R.L. acted as our independent registered public accounting for the fiscal years ended December 31, 2024 and 2023. The following table discloses the services rendered to Pampa and its consolidated companies by Price Waterhouse & Co. S.R.L and the fees for those services:

                             Year ended December 31,  
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2024                                 2023             
                           (in million U.S.$)         
Audit Fees (1)             1.9       1.6              
Audit-related Fees (2)     -         -                
Tax Fees (3)               -         -                
Other non-audit Fees (4)   0.1       -                
Total                      2.0       1.6              
 
(1) Audit Fees comprised of audit of our financial statements and our subsidiaries, the review of the interim financial statements, review of the Company’s annual report on Form 20-F, work to comply with the requirements of the Sarbanes Oxley – Section 404 and other services rendered by the external auditor in connection with statutory or regulatory filings or engagements.
 (2) Audit-related Fees comprised of those outside the normal scope of the services included in an audit but are nevertheless reasonably related to the performance of the audit or review of our financial statements or our subsidiaries and may be effectively and efficiently rendered by the external auditor because of his knowledge of our financial information.
 (3) Tax Fees comprised of services rendered by the external auditor for tax compliance.
 (4) Other fees, include fees related to the verification of the sustainability report.
 

For a description of the permissible services included under these headings, please see the description of the categories of services of the “Audit Committee’s Pre-approval Policy” described below.
 All of our audit fees contained in the above table were billed by Price Waterhouse & Co. S.R.L.
 Audit Committee’s Pre-approval Policy 
 
The Audit Committee has developed a Pre-approval Policy regarding the engagement of services by the external auditor, establishing the obligation to obtain prior approval from the audit committee for any service to be rendered by the external auditor to the Company. The policy ensures that the external auditor preserves its independence and is applicable to the Company.

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  The Audit Committee has delegated to one of its members the authority to grant pre-approvals to auditors. The decision of that member