Company: LEGH
Filing Date: 2025-11-12
Form Type: DEF 14A
Source: 0001104659-25-109708
Chunk: 16

Company: Legacy Housing Corp
Filing Date: 2025-11-12
Form: DEF 14A
Chunk 16
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 | ​ | ​ |
| Tax fees(3)           | ​                | ​ | ​                          | ​ |       — | ​ | ​                | ​ | ​                          | ​ |       — | ​ | ​                | ​ | ​                     | ​ |      — | ​ | ​                | ​ | ​                 | ​ |      — | ​ | ​ |
| All other fees(4)     | ​                | ​ | ​                          | ​ |       — | ​ | ​                | ​ | ​                          | ​ |       — | ​ | ​                | ​ | ​                     | ​ |      — | ​ | ​                | ​ | ​                 | ​ |      ​ | ​ | ​ |
| Total                 | ​                | ​ | ​                          | $ | 590,000 | ​ | ​                | ​ | ​                          | $ | 505,000 | ​ | ​                | ​ | ​                     | $ | 80,610 | ​ | ​                | ​ | ​                 | $ | 30,000 | ​ | ​ |

(1) Audit fees consist of fees billed for professional services rendered for the audit of our consolidated annual financial statements including fees related to compliance with the Sarbanes-Oxley Act of 2002, review of our quarterly consolidated financial statements included in our Quarterly Reports on Form 10-Q and services that are normally provided in connection with statutory and regulatory filings or engagements, consultations in connection with acquisitions and issuances of auditor consents and comfort letters in connection with SEC registration statements. (2) Audit-related fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of our consolidated financial statements and are not reported under “Audit Fees.” (3) Tax fees consist of fees billed for professional services rendered for tax compliance, tax advice and tax planning (domestic and international). These services include assistance regarding federal, state and international tax compliance, acquisitions and international tax planning. (4) All other fees consist of fees for products and services other than the services reported above. Pre-Approval Policies All audit and non-audit services provided by our independent registered public accounting firm must be pre-approved by the Audit Committee. Unless the specific service has been previously pre-approved with respect to that year, the Audit Committee must approve the permitted service before the independent registered public accounting firm is engaged to perform it. The Audit Committee uses the following procedures in pre-approving all audit and non-audit services provided by our independent registered