Company: AFGC
Filing Date: 2025-04-04
Form Type: DEF 14A
Source: 0001140361-25-012231
Chunk: 11

Company: AMERICAN FINANCIAL GROUP INC
Filing Date: 2025-04-04
Form: DEF 14A
Chunk 11
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 registered public    
 accounting firm for  
 2025.                |

Audit Fees and Non-Audit Fees The following table presents fees for professional services performed by Ernst & Young for the years ended December 31, 2024 and 2023.

|                    |     |       2024 |     |        2023 |
| Audit fees(1)      |     | $8,275,000 |     | ​$7,836,000 |
| Audit related fees |     |         ​— |     |      31,000 |
| Tax fees(2)        |     |   ​388,000 |     |    ​515,000 |
| All other fees(3)  |     |   ​615,000 |     |     588,000 |
| Total              |     | $9,278,000 |     |  $8,970,000 |

| (1) | These aggregate fees were for audits of the financial statements (including services incurred to render an opinion under Section 404 of the Sarbanes-Oxley Act of 2002), subsidiary insurance company audits, reviews of SEC filings, and quarterly reviews. |

| (2) | These fees relate primarily to tax compliance engagements for preparation and review of foreign tax returns and certain collateralized loan obligations, in addition to other tax advisory services. |

| (3) | These fees relate primarily to agreed-upon procedure engagements for certain collateralized loan obligation structures managed by AFG. |

Representatives of Ernst & Young are expected to be at the meeting and will be given the opportunity to make a statement if they so desire. They will also be available to respond to appropriate questions from shareholders.

| 2025 Proxy Statement | American Financial Group17 |

TABLE OF CONTENTS Proposal No. 2 Pre-Approval of Services Provided by the Independent Registered Public Accounting Firm The Audit Committee has adopted policies that require pre-approval for any audit and non-audit services to be provided to AFG by Ernst & Young LLP. The Audit Committee delegated authority to the Committee Chairperson to pre-approve certain non-audit services which arise between meetings of the Audit Committee. Pursuant to these procedures and delegation of authority, the Audit Committee was informed of and pre-approved any such audit and other services during 2024. No services were provided with respect to the de minimiswaiver process provided by rules of the SEC.

| 182025 Proxy Statement | American Financial Group |

TABLE OF CONTENTS

Proposal No. 3 Advisory