Company: FRHC
Filing Date: 2025-07-29
Form Type: DEF 14A
Source: 0000924805-25-000025
Chunk: 55

Company: Freedom Holding Corp.
Filing Date: 2025-07-29
Form: DEF 14A
Chunk 55
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 fees |          |     |                                    950,433 |     |     |                                    376,518 |     |     |            76,101 |
| Tax fees           |          |     |                                          — |     |     |                                          — |     |     |                 — |
| All other fees     |          |     |                                     83,841 |     |     |                                    887,344 |     |     |                 — |
| Total              |          |     |                                  9,084,291 |     |     |                                  8,311,921 |     |     |         5,631,834 |

Audit Fees . Audit fees were for professional services rendered in connection with the audit of the financial statements included in our annual report on Form 10-K and review of the financial statements included in our quarterly reports of Form 10-Q and for services normally provided by our independent registered public accounting firm in connection with statutory and regulatory filings or engagements and fees for Sarbanes-Oxley 404 audit work. Audit fees also include the separate entity audits of Company subsidiaries Freedom EU, Freedom Finance Technologies Ltd ("Freedom Technologies"), Freedom KZ, Freedom Global, Freedom Finance Special Purpose Company LTD ("Freedom SPC") (for the 2024 and 2023 fiscal years only), Freedom Bank KZ, Freedom Life and Freedom Insurance.

Audit-Related Fees . Audit-related fees during the fiscal year ended March 31, 2025 were primarily comprised of fees billed by Deloitte LLP for professional services related to non-U.S. statutory reporting and document review.

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Tax Fees . There were no fees billed to us or our subsidiaries by Deloitte LLP for professional services rendered for tax compliance, tax advice and tax planning for the fiscal years ended March 31, 2025, 2024 and 2022.

All Other Fees . All other fees during the fiscal year ended March 31, 2025 were primarily comprised of fees billed by Deloitte LLP for professional services related to legal expenses.

All of the services provided by Deloitte LLP described above were approved by our audit committee pursuant to our audit committee’s pre-approval policies.

The audit committee has determined that the provision of services described above was compatible with Deloitte LLP maintaining its independence.

### CERTAIN RELATIONSHIPS AND RELATED PERSON TRANSACTIONS
Review, Approval or Ratification of Transactions with Related Persons

In accordance with our audit committee charter, our audit committee, all