Company: ALGN
Filing Date: 2025-03-27
Form Type: PRE 14A
Source: 0001097149-25-000016
Chunk: 81

Company: ALIGN TECHNOLOGY INC
Filing Date: 2025-03-27
Form: PRE 14A
Chunk 81
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 discretionary authority granted to our Chief Financial Officer. These services may include audit services, audit-related services, tax services and other services. Pre-approval is detailed as to the particular service or category of services and is generally subject to a specific budget. The independent registered public accounting firm and management are required to periodically report to our Audit Committee regarding the extent of services provided by the independent registered public accounting firm in accordance with this pre-approval and the fees for the services performed to date. All PwC services in 2024 and 2023 were pre-approved by our Audit Committee.

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| Report of the Audit Committee |

The following is the report of the Audit Committee with respect to Align’s audited financial statements for the year ended December 31, 2024, which include our consolidated balance sheets as of December 31, 2024 and 2023, and the related consolidated statements of operations, comprehensive income, stockholders’ equity and cash flows for each of the years ended December 31, 2024, 2023 and 2022 and the notes thereto.

The Audit Committee is comprised entirely of independent directors who meet all applicable Nasdaq and SEC independence requirements. In accordance with the written charter adopted by the Board of Directors of Align, the purpose of the Audit Committee is to assist the Board of Directors in its oversight and monitoring of among other things:

• the integrity of Align’s financial statements;

• Align’s compliance with legal and regulatory requirements;

• the independent registered public accounting firm's qualifications, independence and performance;

• Align's internal control over financial reporting and disclosure controls and procedures; and

• Align’s internal audit department.

The full text of the Audit Committee’s charter is available on the “Investors” section of Align’s website (www.investor.aligntech.com/corporate-gov/documents). The Audit Committee regularly reviews its charter to ensure that it is meeting all relevant audit committee policy requirements of the SEC and Nasdaq listing standards.

In carrying out its responsibilities, the Audit Committee, among other things, is responsible for:

• providing guidance with respect to Align’s relationship with the independent auditors, including having responsibility for their appointment, compensation, retention, evaluation and oversight;

• providing guidance with respect to the selection of the audit firm’s lead engagement partner;

• reviewing the results and audit scope;

• approving audit and non-audit services;

• reviewing and discussing with management the quarterly and annual financial reports;

• overseeing and reviewing Align’s cybersecurity,