Company: CF
Filing Date: 2025-03-25
Form Type: DEF 14A
Source: 0001104659-25-027767
Chunk: 120

Company: CF Industries Holdings, Inc.
Filing Date: 2025-03-25
Form: DEF 14A
Chunk 120
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 2025. B oard Recommendation The Board unanimously recommends that you vote FOR the proposal to ratify the selection of KPMG LLP as our independent registered public accounting firm for 2025. AUDIT AND NON-AUDIT FEES On behalf of CF Industries and its affiliates, the audit committee retained KPMG to audit our consolidated financial statements for 2024. In addition, the audit committee retained KPMG, as well as other accounting firms, to provide other auditing and advisory services in 2024. The aggregate fees for professional services provided by KPMG with respect to these various services for 2024 and 2023 were:

| ​                  | ​ | ​ |       2024 | ​ | ​ |       2023 | ​ |
| Audit Fees(1)      | ​ | ​ | $4,555,800 | ​ | ​ | $3,903,100 | ​ |
| Audit-Related Fees | ​ | ​ |          — | ​ | ​ |          — | ​ |
| Tax Fees           | ​ | ​ |          — | ​ | ​ |          — | ​ |
| All Other Fees     | ​ | ​ |          — | ​ | ​ |          — | ​ |
| Total              | ​ | ​ | $4,555,800 | ​ | ​ | $3,903,100 | ​ |

(1) Audit fees consisted principally of audit and review work performed on the consolidated financial statements, as well as work generally only the independent registered public accounting firm can reasonably be expected to provide, such as statutory audits and review of documents filed with the SEC.

104

TABLE OF CONTENTS PRE-APPROVAL OF AUDIT AND NON-AUDIT SERVICES Consistent with SEC policies regarding auditor independence, the audit committee has responsibility for appointing, setting the compensation of, and overseeing the work of the independent registered public accounting firm. In recognition of this responsibility, the audit committee has established a policy to pre-approve all audit and permissible non-audit services provided by the independent registered public accounting firm. Prior to engagement of the independent registered public accounting firm for the next year’s audit, management will submit a list of services and related fees expected to be rendered during that year within each of four categories of services to the audit committee for approval. • Audit services include audit and review work performed on the financial statements and audit work related to internal control over financial reporting, as well as work that generally only the independent registered public accounting firm can reasonably be expected to