Company: BIP-PB
Filing Date: 2025-03-24
Form Type: 20-F
Source: 0001628280-25-014380
Chunk: 482

Company: Brookfield Infrastructure Partners L.P.
Filing Date: 2025-03-24
Form: 20-F
Item: Item 16C
Chunk 482
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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Our General Partner has retained Deloitte LLP (PCAOB ID No. 1208

The table below summarizes the fees for professional services rendered by Deloitte LLP:

                              For the year ended December 31,                                                            
                              2024 (1)                                                  2023 (2)                         
  FEES                        USD (‘000)                                       %        USD (‘000)                  %    
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Audit fees (3)              $                                    13,986      53       $               17,489      97   
  Audit-related fees (4)                                           12,148      46       524                         3    
  Tax fees (5)                176                                              1        35                          —    
  All other fees (6)          —                                                —        23                          —    
  Total                       $                                    26,310      100      $               18,071      100  

(1) Fees in 2024 include $3.4 million of audit fees and $1.0 million of audit related fees in connection with Brookfield Infrastructure Corporation.

(2) Fees in 2023 include $3.7 million of audit fees and $0.1 million of audit related fees in connection with Brookfield Infrastructure Corporation.

(3) Audit fees relate to annual fees for the audits and interim reviews of our partnership and the Holding LP, including its subsidiaries, associates, and joint ventures.

(4) Audit-related fees relate primarily to services pertaining to the filing of our partnership’s short form base shelf prospectuses and other securities-related matters.

(5) Tax fees relate to fees incurred for tax compliance, tax advice and tax planning.

(6) Other relates to certain permissible operational and pre-acquisition consulting and advisory services.

The audit committee of our General Partner pre-approves all audit and audit-related services provided to our partnership and the Holding LP by Deloitte LLP.

ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEE