Company: REX
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0000930413-25-001442
Chunk: 38

Company: REX AMERICAN RESOURCES Corp
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 38
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, the Audit Committee will reconsider the appointment of RSM, but may decide to maintain its appointment of RSM as our independent registered public accounting firm for fiscal 2025.

The Board of Directors recommends a vote FOR ratification of the appointment of RSM as our independent registered public accounting firm for fiscal 2025.

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INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

RSM served as the Company’s independent registered public accounting firm for the fiscal years ending January 31, 2024 and January 31, 2025.

Audit and Non-Audit Fees

The following table sets forth the aggregate fees billed REX for the fiscal years ended January 31, 2025 and 2024 by RSM:

|                     |     | Fiscal 2024 |   |     |         |     | Fiscal 2023 |   |     |         |
|:--------------------|:----|:------------|:--|:----|--------:|:----|:------------|:--|:----|--------:|
| Audit Fees1         |     |             | $ |     | 348,000 |     |             | $ |     | 300,000 |
| Audit-Related Fees2 |     |             | $ |     |   5,000 |     |             | $ |     |   2,500 |
| Tax Fees3           |     |             | $ |     |  51,975 |     |             | $ |     |  99,750 |
| All Other Fees4     |     |             | $ |     |   3,675 |     |             | $ |     |   3,750 |
| Total               |     |             | $ |     | 408,650 |     |             | $ |     | 406,000 |

| 1 |     | Audit Fees consist of fees billed for professional services rendered for the audit of our annual financial statements and review of the interim financial statements included in our quarterly reports and services that are normally provided by RSM in connection with statutory and regulatory filings or engagements. 
 This category included fees related to the audit of our internal control over financial reporting required by Section 404 of the Sarbanes-Oxley Act.                                                                                                                                                                      |
| 2 |     | Audit-Related Fees consist of fees billed for assurance and related services that are reasonably related to the performance of the audit or review of our financial statements and are not reported