Company: ELV
Filing Date: 2025-03-28
Form Type: DEF 14A
Source: 0001156039-25-000046
Chunk: 79

Company: Elevance Health, Inc.
Filing Date: 2025-03-28
Form: DEF 14A
Chunk 79
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 years ended December 31, 2024 and 2023, and fees billed for other services rendered by the Independent Auditor during those periods.

| Fee Category          |     | Fiscal Year |     |             |     |             |
| 2024                  |     |             |     |        2023 |     |             |
| Audit fees(1)         |     |             |     | $21,116,000 |     | $18,522,000 |
| Audit-related fees(2) |     |             |     |  $2,889,000 |     |  $2,934,000 |
| Tax fees(3)           |     |             |     |    $471,000 |     |    $510,000 |
| All other fees(4)     |     |             |     |     $20,000 |     |     $21,000 |
| Total:                |     |             |     | $24,496,000 |     | $21,987,000 |

(1) Audit fees consisted principally of fees for audit work performed on our consolidated financial statements, the audit of the effectiveness of our internal control over financial reporting as of each respective year-end, review of the quarterly financial statements, insurance statutory audits, other required audits, comfort letter procedures, review of registration statements and periodic reports filed with the SEC and other accounting and reporting consultation.

(2) Audit-related fees consisted principally of fees for review of service organization controls, regulatory examinations, employee benefit plan audits, due diligence and other audit-related services.

(3) Tax fees consisted principally of fees for tax compliance and tax advice.

(4) All other fees represent fees for advisory services related to certain corporate functions and accounting research tools.

#### 2025 Proxy Statement71

#### Audit Committee Matters

#### Audit Committee Pre-Approval Policy
The Audit Committee of the Board has adopted a policy concerning the pre-approval of audit and non-audit services. Pursuant to this policy, unless a type of service to be provided by the Independent Auditor was approved in connection with the audit engagement letter, such service must be pre-approved by the Audit Committee. In addition, the Audit Committee has delegated its authority to pre-approve engagements of up to a pre-established threshold to the Chair of the Audit Committee. The Chair reports any pre-approval decisions to the Audit Committee at the next regularly scheduled meeting of the Audit Committee. All services performed by the Independent Auditor were approved by the Audit Committee and/or pursuant to