Company: ATO
Filing Date: 2025-12-19
Form Type: DEF 14A
Source: 0000731802-25-000076
Chunk: 25

Company: ATMOS ENERGY CORP
Filing Date: 2025-12-19
Form: DEF 14A
Chunk 25
---
 for issuing audit reports on the financial statements and the assessment of the effectiveness of internal control over financial reporting. The Audit Committee’s responsibility is to monitor and oversee these processes on behalf of the Board.

In discharging its responsibility for the year ended September 30, 2025:

• The Audit Committee has reviewed and discussed the audited financial statements of the Company with management.

• The Audit Committee has discussed with E&Y the applicable requirements of the Public Company Accounting Oversight Board and the SEC.

• The Audit Committee has received the written disclosures and the letter from E&Y required by the applicable requirements of the Public Company Accounting Oversight Board regarding E&Y’s communications with the Audit Committee concerning independence, and has reviewed, evaluated and discussed with that firm the written report and its independence from the Company.

Based on the reviews and discussions referred to above, the Audit Committee recommended to the Board of Directors (which the Board has approved) that the Company’s audited financial statements be included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2025 for filing with the SEC.

Respectfully submitted by the members of the Audit Committee.

#### Nancy K, Quinn, Chair

#### Rafael G. Garza

#### Telisa Toliver

#### Frank Yoho

#### 2026 Proxy Statement33
| Proposal 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |     |                                                                                                                                                    |
| Approval, on an Advisory Basis, of the Compensation of Our Named Executive Officers                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
 Background of the Proposal                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                
 It has been our practice since 2011 to ask our shareholders to vote to approve the compensation of our named executive officers (“Say-on-Pay”) at every annual meeting. At our annual meeting of shareholders in February 2022, our shareholders voted by a substantial margin to adopt the recommendation of our Board to continue to hold annual Say-on-Pay votes. Unless the Board changes our policy, the next Say-on-Pay vote following the 2026 annual meeting will be held at our 2027 annual meeting.                                                                                                                             
 Executive Compensation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    
 The Board believes that our current executive compensation program directly links executive compensation to our financial performance and aligns the interests of our named executive officers with those of our shareholders and customers. Our Board also believes that our executive compensation program provides our named executive officers with a balanced compensation package that includes a reasonable base salary along with annual and long-term incentive compensation plans that provide compensation based on the Company’s performance.                                                                                 
 The