Company: ABR-PF
Filing Date: 2025-04-17
Form Type: DEF 14A
Source: 0001628280-25-018236
Chunk: 70

Company: ARBOR REALTY TRUST INC
Filing Date: 2025-04-17
Form: DEF 14A
Chunk 70
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 proposal.

If this appointment is not ratified by our stockholders, the Audit Committee and the Board may each reconsider its recommendation and endorsement. Even if the appointment is ratified, the Audit Committee, in its discretion, may direct the appointment of a different independent registered public accounting firm at any time during the year if it determines that such a change would be in our best interest.

#### Independent Accountants’ Fees
Aggregate fees for professional services rendered for us by Ernst & Young and its affiliates for the years ended December 31, 2024 and 2023 were as follows:

|                    |     |   |      2024 |     |   |      2023 |
|:-------------------|:----|:--|----------:|:----|:--|----------:|
| Audit Fees         |     | $ | 3,237,100 |     | $ | 2,963,500 |
| Audit-Related Fees |     |   |         — |     |   |         — |
| Total              |     | $ | 3,237,100 |     | $ | 2,963,500 |

The Audit Fees billed were for professional services rendered for the audit of our consolidated financial statements for the years ended December 31, 2024 and 2023 and for other services, including compliance with the Sarbanes-Oxley Act of 2002, accounting consultations billed as audit services, review of financial statements included in Forms 10-Q, comfort letters, consents and review of our registration statements under the Securities Act and other documents filed with the SEC in those years.

#### Audit Committee Pre-Approval Policy
In accordance with applicable laws and regulations, the Audit Committee reviews and pre-approves any non-audit services to be performed by Ernst & Young to ensure that the work does not compromise its independence in performing audit services. The Audit Committee also reviews and pre-approves all audit services. In some cases, pre-approval of a particular category or group of services, such as tax consulting services and audit services, is provided by the full Audit Committee for up to a year and is subject to a specific budget. In other cases, the Chairman of the Audit Committee has the delegated authority from the full Audit Committee to pre-approve additional services, and such pre-approvals are then communicated to the full Audit Committee. All audit related fees were approved by the Audit Committee.

The policy contains a de minimis provision that operates to provide retroactive approval for permissible non-audit