Company: BRSL
Filing Date: 2025-02-25
Form Type: 20-F
Source: 0001619762-25-000007
Chunk: 136

Company: Brightstar Lottery PLC
Filing Date: 2025-02-25
Form: 20-F
Item: Item 16C
Chunk 136
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Item 16C. Principal Accountant Fees and Services

PricewaterhouseCoopers LLP (“ PwC US”) has been serving as the Company’s independent auditor since 2015.

Aggregate fees for professional services and other services rendered by PwC US and its foreign entities belonging to the PwC network in 2024 and 2023, all of which were approved by the Audit Committee pursuant to its policies and procedures, were as follows:

                          For the year ended December 31,            
  ($ in millions)                                    2024      2023  
 ─────────────────────────────────────────────────────────────────────
  Audit fees                                           12        10  
  Audit-related fees                                    7         3  
  Tax fees                                              3         2  
                                                       22        15  

• Audit fees consist of professional services performed in connection with the annual financial statements and include amounts incurred for our Proposed Transaction, as defined in “ Notes to the Consolidated Financial Statements - 3. Discontinued Operations and Assets Held for Sale” included in “ Item 18. Financial Statements.”

• Audit-related fees consist of assurance and related services that are reasonably related to the performance of the audit or review of the financial statements and agreed upon procedures for certain financial statement areas. The audit-related fees include amounts incurred for our Proposed Transaction.

• Tax fees consist of professional services for tax planning and compliance. The tax fees include professional services incurred for our Proposed Transaction.

• All other fees, other than those reported above, mainly consist of services in relation to compliance-related services and access to online accounting research software applications.

Table of Contents

Audit Committee’s Pre-Approval Policies and Procedures

The Audit Committee pre-approves engagements of the Company’s independent registered public accounting firm to audit the Company’s Consolidated Financial Statements. The Audit Committee has a policy requiring management to obtain the Audit Committee’s approval before engaging the Company’s independent registered public accounting firm to provide any other audit or permitted non-audit services to the Company or its subsidiaries. Pursuant to this policy, which is designed to ensure that such engagements do not impair the independence of the Company’s independent registered public accounting firm, the Audit Committee reviews and pre-approves, if appropriate, specific audit and non-audit services in the categories audit services, tax services, audit-related services, and any other services that may be performed by the Company’s independent registered public accounting firm.

Item 16D. Exemptions from the Listing Standards for Audit Committees

None.

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