Company: BHR-PD
Filing Date: 2025-10-30
Form Type: DEF 14A
Source: 0001574085-25-000111
Chunk: 52

Company: Braemar Hotels & Resorts Inc.
Filing Date: 2025-10-30
Form: DEF 14A
Chunk 52
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 independent registered public accounting ﬁrm the written disclosures and the letter required by the applicable requirements of the PCAOB regarding the independent registered public accounting ﬁrm's communications with the Audit Committee concerning independence and has discussed with the independent registered public accounting firm its independence.

4. Based on the review and discussions referred to in paragraphs (1) through (3) above, the Audit Committee recommended to the Board, and the Board has approved, that the audited consolidated financial statements of the Company as of and for the year ended December 31, 2024 be included in Braemar's Annual Report on Form 10-K for the ﬁscal year ended December 31, 2024, for filing with the SEC.

The undersigned members of the Audit Committee have submitted this Report to the Board of Directors.

| AUDIT COMMITTEE       
 Rebecca Musser, Chair 
 Candace Evans         
 Rebeca Odino-Johnson  |

2025 Proxy Statement 36

#### TABLE OF CONTENTS

#### Auditor Fees
Services provided by BDO USA, P.C. included the audits of the annual consolidated financial statements of the Company and our subsidiaries. Services also included the review of unaudited quarterly consolidated financial information in accordance with PCAOB standards; review and consultation regarding filings with the SEC and the Internal Revenue Service; and consultation on financial and tax accounting and reporting matters. During the years ended December 31, 2024 and 2023, aggregate fees incurred related to our principal accountants BDO USA, P.C. consisted of the following:

|                    |     |   | Year Ended December 31, 2024 |     |   | Year Ended December 31, 2023 |
|:-------------------|:----|:--|-----------------------------:|:----|:--|-----------------------------:|
| Audit Fees         |     | $ |                      685,000 |     | $ |                      864,000 |
| Audit-Related Fees |     | $ |                            — |     | $ |                            — |
| Tax Fees           |     | $ |                            — |     | $ |                            — |
| All Other Fees     |     | $ |                            — |     | $ |                            — |
| Total              |     | $ |                      685,000 |     | $ |                      864,000 |

"Audit Fees" include fees and related expenses for professional services rendered in connection with audits of our annual financial statements and the financial statements of certain of our subsidiaries