Company: PCRX
Filing Date: 2025-04-29
Form Type: DEF 14A
Source: 0001104659-25-041219
Chunk: 33

Company: Pacira BioSciences, Inc.
Filing Date: 2025-04-29
Form: DEF 14A
Chunk 33
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 services provided by KPMG, including input from management on KPMG’s performance and how effectively KPMG demonstrated its independent judgment, objectivity, and professional skepticism; • external data on audit quality and performance, including recent Public Company Accounting Oversight Board (“PCAOB”) reports on KPMG and its peer firms; • the appropriateness of KPMG’s fees, tenure as our independent auditor, including the benefits of a longer tenure and institutional knowledge, and the controls and processes in place that help ensure KPMG’s continued independence; and • the costs and time commitment of bringing on a new independent registered public accounting firm, which could lead to distractions for management.

42 | investor.pacira.com

TABLE OF CONTENTS AUDIT MATTERS

Based on this evaluation, the Audit Committee and the board believe that retaining KPMG to serve as our independent registered public accounting firm for the fiscal year ending December 31, 2025 is in the best interests of the Company and its stockholders. The Audit Committee also oversees the process for, and ultimately approves, the appointment of our independent registered public accounting firm’s lead engagement partner at the five-year mandatory rotation period. Prior to the mandatory rotation period, at the Audit Committee’s instruction, KPMG will select candidates and provide qualifications to be considered for the lead engagement partner role, who will then be interviewed by members of the Audit Committee and senior management. After considering the candidates and their qualifications recommended by KPMG, senior management and the Audit Committee will discuss the candidates and their relative qualifications. The Audit Committee will then discuss the candidates with the current lead engagement partner, interview the leading candidate, and ultimately approve the individual. The current KPMG lead engagement partner commenced service on our Company’s audit in 2021. Auditor Fees The following table summarizes the fees billed by KPMG for professional services rendered to us during fiscal years 2024 and 2023:

| ​                  
 KPMG Fees          | ​ 
 ​ | ​ 
 ​ | 2024($) |   |           |   | ​ | ​ | 2023($) |   |           | Fiscal Year Ended December 31, | ​ 
 ​ |
|:-------------------|:--|:--|:--------|:--|----------:|:--|:--|:--|:--------|:--|----------:|:-------------------------------|:--|
| Audit fees(1)      | ​ | ​ | ​       | ​ | 1,749,