Company: GPI
Filing Date: 2025-04-04
Form Type: DEF 14A
Source: 0001031203-25-000023
Chunk: 66

Company: GROUP 1 AUTOMOTIVE INC
Filing Date: 2025-04-04
Form: DEF 14A
Chunk 66
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 |   |    12,000 |     |   |    40,000 |
| All Other Fees     |              |   |         — |     |   |         — |
| TOTAL              |              | $ | 3,997,000 |     | $ | 3,150,000 |

#### GROUP 1 AUTOMOTIVE2025 PROXY STATEMENT65

#### Audit Fees
Audit fees consisted of amounts accrued for services performed in association with the integrated audit of the Company’s consolidated financial statements for 2023 and 2024, and attestation of the effectiveness of the Company’s internal controls over financial reporting (including required quarterly reviews). Other procedures included consultations on audit or accounting matters that arise during or as a result of the audit or quarterly reviews. Audit fees for 2023 and 2024 also include fees related to acquisition and divestiture activity during the year. Also included in audit fees are amounts accrued for assurance services related to statutory audits. Audit fees exclude reimbursed expenses of $135,000 and $160,000 for 2023 and 2024, respectively, in conjunction with Deloitte's services.

#### Audit-Related Fees
Audit-related fees in both years include amounts for services that are related to the performance of the audit or review of our financial statements, consisting primarily of services performed in connection with SEC registration statements, periodic reports and other documents filed with the SEC or documents issued in connection with securities offerings. There were no audit-related fees in 2023. There were $220,000 of audit-related fees in 2024.

#### Tax Fees
Tax fees in 2024 and 2023 related to tax compliance services.

#### All Other Fees
There were no other fees in 2023 or 2024.

HOW DOES THE AUDIT COMMITTEE MONITOR AND CONTROL NON-AUDIT SERVICES?

The Audit Committee has established procedures requiring its review and advance approval of all engagements for non-audit services provided by Deloitte. The Audit Committee Chair has the delegated authority to pre-approve permitted non-audit services with certain limitations and must notify the Audit Committee at its next meeting of each service so approved. The Audit Committee approved all of Deloitte’s engagements and fees for 2024 and 2023.

The Audit Committee reviews with Deloitte whether non-audit services to be provided are compatible with maintaining the firm’s independence. In addition, the Audit Committee monitors the fees paid to Deloitte so that fees paid in any year to