Company: PCG-PB
Filing Date: 2025-04-10
Form Type: DEF 14A
Source: 0001004980-25-000073
Chunk: 93

Company: PG&E Corp
Filing Date: 2025-04-10
Form: DEF 14A
Chunk 93
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 Joint Proxy Statement 103

Information regarding the independent auditor for PG&E Corporation and Pacific Gas and Electric Company

#### Selection and Oversight
| Oversight  |     | Each Audit Committee is responsible for the appointment, replacement, compensation, and oversight of the work of the independent auditor. The Audit Committees review the scope of the audit, including the terms of the engagement. The independent auditor reports directly to the Audit Committees; at each Audit Committee meeting, the independent auditor meets separately with the Audit Committees, without management present.                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| Evaluation |     | Annually, each Audit Committee also meets without the auditor present to evaluate the independence, qualifications, and performance of the independent auditor, taking into account the opinions of management and the internal auditors. To ensure continuing independence of the independent auditor, the Audit Committees also consider whether there should be rotation of the independent auditor. In accordance with SEC rules, the lead audit partner may provide a maximum number of five consecutive years of service to the companies. Consistent with that requirement, Deloitte & Touche assigned a new lead auditor to lead the integrated audit of PG&E Corporation’s and the Utility’s financial statements, starting in 2022. The Audit Committees reviewed and evaluated the new lead auditor as part of their annual process for reviewing the independent auditor. |
| Selection  |     | For 2025, the Audit Committees selected Deloitte & Touche as the companies’ independent auditor, following consideration of the following factors and criteria:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
 • The quality and efficiency of the services Deloitte & Touche provides, including its effectiveness at demonstrating independent judgment, objectivity, and professional skepticism;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 
 •  Deloitte & Touche’s judgments on critical accounting matters;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      
 • The quality and candor of Deloitte & Touche’s communications with the Audit Committee and management;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
 • External data on Deloitte & Touche’s audit quality and performance, including recent PCAOB reports on Deloitte & Touche and its peer firms;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         
 • Deloitte & Touche’s independence and its processes for maintaining its independence;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
 • Deloitte & Touche’s technical expertise and knowledge of the utility industry, including the size of Deloitte & Touche’s utility practice among the “Big Four” public accounting firms and the experience of the companies’ existing audit engagement team