Company: DAWN
Filing Date: 2025-04-11
Form Type: DEF 14A
Source: 0001140361-25-013462
Chunk: 34

Company: Day One Biopharmaceuticals, Inc.
Filing Date: 2025-04-11
Form: DEF 14A
Chunk 34
---
 were no fees for services outside of the audit fees or other fees paid to PwC described above during 2024 and 2023. Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Registered Public Accounting Firm Our audit committee’s policy is to pre-approve all audit and permissible non-audit services provided by the independent registered public accounting firm, the scope of services provided by the independent registered public accounting firm and the fees for the services to be performed. These services may include audit services, audit-related services, tax services and other services. Pre-approval is detailed as to the particular service or category of services and is generally subject to a specific budget. The independent registered public accounting firm and management are required to periodically report to the audit committee regarding the extent of services provided by the independent registered public accounting firm in accordance with this pre-approval, and the fees for the services performed to date. All of the services relating to the fees described in the table above were approved by our audit committee.

24

TABLE OF CONTENTS Changes in Independent Registered Public Accounting Firm On November 10, 2023, our audit committee dismissed EY as our independent registered public accounting firm. The dismissal was not related to any disagreements with EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. The decision to dismiss EY as our independent registered public accounting firm was at the direction of and approved by our audit committee. Other than as described below, the reports of EY on our consolidated financial statements as of and for the fiscal years ended December 31, 2022 and December 31, 2021 and the subsequent interim period through November 10, 2023, did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through November 10, 2023, there were (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company and EY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to EY’s satisfaction, would have caused EY to make reference thereto in their reports, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S