Company: HOVVB
Filing Date: 2025-02-07
Form Type: DEF 14A
Source: 0001140361-25-003579
Chunk: 79

Company: HOVNANIAN ENTERPRISES INC
Filing Date: 2025-02-07
Form: DEF 14A
Chunk 79
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 audited financial statements for the fiscal year ended October 31, 2024 with management. This review included a discussion of the quality, not just the acceptability, of the accounting principles, the reasonableness of significant judgments and the clarity of disclosures in the financial statements. The Audit Committee has reviewed and discussed with the independent registered public accounting firm, which is responsible for expressing an opinion on the conformity of those audited financial statements with generally accepted accounting principles: The overall scope and plans for such accounting firm’s audits of the Company; Such accounting firm’s judgments as to the quality, not just the acceptability, of the Company’s accounting principles; Such accounting firm’s independence from management and the Company, including matters in the written disclosures and the letter from the independent registered public accounting firm required by applicable requirements of the Public Accounting Oversight Board (the “PCAOB”), concerning independence and received by the Company; and Such other matters as are required to be discussed with the Audit Committee under generally accepted auditing standards and under the applicable requirements of the PCAOB, rules of the SEC and other applicable regulations. 147 The Audit Committee, under the Audit Committee Charter, reviews with management the Company’s annual audited financial statements and quarterly financial statements prior to their filing with the SEC. The Audit Committee, in reliance on the reviews and discussions referred to above, recommended to the Board of Directors that the audited financial statements be included in the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2024. AUDIT COMMITTEE Edward A. Kangas, Chair
Robert B. Coutts
Miriam Hernandez-Kakol
Joseph A. Marengi
Vincent Pagano Jr.
Robin Stone Sellers 148 FEES PAID TO PRINCIPAL ACCOUNTANT Audit Fees The aggregate fees billed by Deloitte & Touche LLP in each of fiscal 2024 and 2023 for professional services rendered for the audit of our consolidated financial statements included in our Form 10-K for the years ended October 31, 2024 and 2023, for the reviews of the unaudited condensed consolidated financial statements included in our Quarterly Reports on Form 10-Q for the quarterly periods during fiscal 2024 and 2023, the audit of the effectiveness of the Company’s internal controls over financial reporting as of October 31, 2024 and 2023, and for services normally provided by our independent registered public accounting firm in connection with statutory or regulatory filings or engagements, including comfort and