Company: ACA
Filing Date: 2025-04-01
Form Type: DEF 14A
Source: 0001739445-25-000058
Chunk: 50

Company: Arcosa, Inc.
Filing Date: 2025-04-01
Form: DEF 14A
Chunk 50
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 independent auditors. In this context, management and the independent auditors represented to us that Arcosa’s consolidated and combined financial statements for the fiscal year ended December 31, 2024 were prepared in accordance with U.S. Generally Accepted Accounting Principles. We reviewed and discussed the consolidated and combined financial statements with management and the independent auditors and discussed with the independent auditors matters required to be discussed by Auditing Standard No. 1301, "Communications with Audit Committees," issued by the Public Company Accounting Oversight Board ("PCAOB").

Arcosa’s independent auditors have also provided to us the written disclosures and the letter required by applicable requirements of the PCAOB regarding the independent auditors’ communications with the Audit Committee, and we discussed with the independent auditors that firm’s independence. We also considered whether the provision of non-audit services is compatible with maintaining the independent auditors’ independence and concluded that such services have not impaired the auditors’ independence.

Based upon our reviews and discussions with management, Arcosa's internal auditors, and the independent auditors, and our review of the representation of management and the report of the independent auditors to the Audit Committee, we recommended to the Board that the audited consolidated and combined financial statements be included in Arcosa’s Annual Report on Form 10-K for the year ended December 31, 2024 filed with the SEC.

Audit Committee:

Jeffrey A. Craig, Chair
John W. Lindsay
Julie A. Piggott

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Fees of Independent Registered Public Accounting Firm for Fiscal Years 2024 and 2023

The following table presents fees for professional audit services rendered by Ernst & Young for the audits of Arcosa’s annual financial statements for the years ended December 31, 2024 and December 31, 2023, and fees for other non-audit services rendered by Ernst & Young during the periods.

|                    |     |           | 2024 
 ($)  |     |           | 2023 
 ($)  |
| Audit fees         |     | 3,155,557 |      |     | 2,384,653 |      |
| Audit-related fees |     |    11,675 |      |     |    54,925 |      |
| Tax fees           |     |    85,911 |      |     |    61,687 |      |

Services rendered by Ernst & Young in connection with fees presented above were as follows:

### AUDIT FEES