Company: REE
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001628280-25-025661
Chunk: 164

Company: REE Automotive Ltd.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 16C
Chunk 164
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Item 16C. Principal Accountant Fees and Services

Kost Forer Gabbay & Kasierer, a member or Ernst & Young Global, an independent registered public accounting firm, have served as our independent public accountants for each of the fiscal years in the three-year period ended December 31, 2024, for which audited financial statements appear in this Annual Report on Form 20-F.

The following table presents the total fees billed to us by Kost Forer Gabbay & Kasierer for services performed in each of the two last fiscal years ended December 31, 2024 and 2023 and breaks down these fees by type of service:

                          Year ended December 31,                              
                          2024                                  2023           
 ───────────────────────────────────────────────────────────────────────────────
                          USD in thousands                                     
  Audit fees              $                            440      $         451  
  Audit-related fees      180                                   102            
  Tax fees                70                                    47             
  All other fees          —                                     —              
  Total                   $                            690      $         600  

“ Audit fees” are the total fees billed for the audit of our annual financial statements, including review of internal control over financial reporting and review of our unaudited interim financial statements.

“ Audit-related fees” are the total fees billed for assurance and related services that are reasonably related to the performance of the audit and are not reported under audit fees. These fees primarily include comfort letters and consents with respect to registration statements filed with the SEC, accounting consultations regarding the accounting treatment of matters that occur in the regular course of business, implications of new accounting pronouncements and other accounting issues that occur from time to time.

“ Tax fees” are the total fees billed for tax compliance services, including the preparation of tax returns and claims for tax refund; tax consultations, such as assistance and representation in connection with tax audits and appeals, and requests for rulings or technical advice from the taxing authorities.

Audit committee’s pre-approval policies and procedures

Our audit committee has adopted a pre-approval policy for the engagement of our independent public accounting firm to perform certain audit and non-audit services. Pursuant to this policy, which is designed to assure that such engagements do not impair the independence of our auditors, the audit committee pre-approves annually a catalog of specific audit and non-audit services in the categories of audit service, audit-related service and tax services that may be performed by our

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