Company: FSBC
Filing Date: 2025-04-02
Form Type: DEF 14A
Source: 0001275168-25-000056
Chunk: 28

Company: FIVE STAR BANCORP
Filing Date: 2025-04-02
Form: DEF 14A
Chunk 28
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 172,386 |     |   |  99,137 |

(1) Includes fees for performance of, and related out-of-pocket costs incurred in connection with, the audit and review of financial statements. For 2023 and 2024, includes services rendered related to the Company’s common stock offering completed on April 2, 2024.

(2) Includes fees for performance of, and related out-of-pocket costs incurred in connection with, the evaluation of cybersecurity rulings, programs, and disclosure readiness.

(3) Includes fees related to, and related out-of-pocket costs incurred in connection with, the filing of federal and state tax returns. For 2023 and 2024, includes services rendered related to the Company’s completion of a nexus project for multi-state tax return filings.

#### Pre-Approval of Services by Moss Adams LLP
The Audit Committee is responsible for selecting, retaining, and terminating, when appropriate, the independent registered public accounting firm. Additionally, the Audit Committee is responsible for setting and approving compensation and overseeing the work of Moss Adams LLP, as the Company’s independent registered public accounting firm. In accordance with its charter, the Audit Committee approves, in advance, all audit and permissible non-audit services to be performed by Moss Adams LLP and establishes policies and procedures for the engagement of Moss Adams LLP to provide such permissible non-audit services. Such approval process ensures that Moss Adams LLP does not provide any non-audit services to the Company that are prohibited by law or regulation. The Audit Committee also considers whether any non-audit services that may be provided by Moss Adams LLP compromise the independence of Moss Adams LLP.

In addition, the Audit Committee has unrestricted access to Moss Adams LLP, without management present, to review and discuss the Company’s consolidated financial statements or other matters deemed necessary and appropriate by the Committee.

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Any proposed specific engagement may be presented to the Audit Committee for consideration at its next regular meeting or, if earlier consideration is required, to one or more of its members. The member or members to whom such authority is delegated shall report any specific approval of services at the next regular meeting of the Audit Committee. The Audit Committee will regularly review summary reports detailing all services being provided to the Company by its independent registered public accounting firm.

During the year ended December 31, 2024, all services were approved in advance by the Audit Committee in compliance with these procedures.

#### Audit Committee Report
The Company’s management is responsible for the Company’s internal control over financial reporting