Company: CRK
Filing Date: 2025-04-22
Form Type: DEF 14A
Source: 0000950170-25-056747
Chunk: 38

Company: COMSTOCK RESOURCES INC
Filing Date: 2025-04-22
Form: DEF 14A
Chunk 38
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 Company's consolidated financial statements as of and for the fiscal year ended December 31, 2024. Further, consistent with its oversight role, the audit committee has reviewed the audited financial statements and met with EY with and without management present to discuss the results of their examinations, their evaluations of Comstock's internal controls and the overall quality of the Company's financial reporting. Based on the review and discussions referred to above, the audit committee recommended to the Board that the audited financial statements for the fiscal year ended December 31, 2024 be included in the Annual Report on Form 10-K for the same fiscal year, for filing with the SEC. The members of the audit committee are not professionally engaged in the practice of auditing or accounting for Comstock and are not experts on auditor independence standards. Members of the audit committee rely without independent verification on the information provided to them and on the representations made by management and Comstock's registered public accounting firm. Accordingly, the audit committee's oversight does not provide an independent basis to determine that management has maintained appropriate accounting and financial reporting principles or appropriate internal controls and procedures designed to assure compliance with accounting standards and applicable laws and regulations. Furthermore, the audit committee's considerations and discussions referred to above do not assure that the audit of Comstock's financial statements has been carried out in accordance with generally accepted auditing standards, that the financial statements are presented in accordance with generally accepted accounting principles, or that EY is in fact independent. Submitted by the audit committee of the Board.

| Elizabeth B. Davis, Chairman |
| Morris E. Foster             |
| Jim L. Turner                |

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Audit Committee Financial Expert Our Board has determined that the chairman of our audit committee, Dr. Davis, meets the qualifications of an "audit committee financial expert" as that term is used in SEC regulations. Principal Accounting Firm Fees The following table sets forth the fees billed or to be billed by EY, for services rendered for the years ended December 31, 2024 and 2023:

|                    |     |   |      2024 |     |   |      2023 |
|:-------------------|:----|:--|----------:|:----|:--|----------:|
| Audit fees         |     | $ | 1,472,584 |     | $ | 1,417,500 |
| Audit-related fees |     |   |   110,000 |     |   |   100,000 |