Company: HUM
Filing Date: 2025-03-07
Form Type: DEF 14A
Source: 0001193125-25-048976
Chunk: 86

Company: HUMANA INC
Filing Date: 2025-03-07
Form: DEF 14A
Chunk 86
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 audit, review and attest services that are required under the securities laws and all other permissible tax and non-auditservices necessary to assure PwC’s continued independence. The Audit Committee annually pre-approvesthe following permissible non-auditservices:

| • |     | related assurance and attestation services; |

| • |     | risk and control services; |

| • |     | transaction services; and |

| • |     | tax services. |

The fees shown in the table above were all pre-approvedin accordance with these policies and procedures. The Audit Committee separately will consider any proposed retention of the independent registered public accounting firm for permissible non-auditservices other than those listed above. The Audit Committee is responsible for the audit fee negotiations associated with the Company’s retention of PwC. In reliance on the reviews and discussions referred to above, the Audit Committee recommended to the Board of Directors, and the Board has approved, that the audited financial statements be included in the Humana Annual Report on Form 10-Kfor the year ended December 31, 2024. All members of the Audit Committee of the Company whose names follow submit the foregoing report: AUDIT COMMITTEE Frank A. D’Amelio, Chair Raquel C. Bono, M.D. John W. Garratt Marcy S. Klevorn

| 84 |     | Humana | 2025 Proxy Statement • Audit Committee Report |

Proposal Two Ratification of Appointment of Independent Registered Public Accounting Firm Background The Board of Directors, in accordance with the recommendation of its Audit Committee, believes that the continued retention of PwC as the Company’s independent registered public accounting firm is in the best interests of the Company and its stockholders, and therefore has appointed PwC to audit the consolidated financial statements of the Company for the year ending December 31, 2025. In making this appointment, the Board considered the performance and independence of PwC, including whether any non-auditservices performed by PwC are compatible with maintaining independence. The Audit Committee and Board of Directors believe that PwC has invaluable long-term knowledge of Humana. While preserving that knowledge, partners and employees of PwC engaged in audits of Humana are periodically changed, giving Humana access to new expertise, experience and perspectives. We are asking our stockholders to ratify the appointment of PwC as our independent registered public accounting firm. Although ratification is not required by our Charter,