Company: HOUS
Filing Date: 2025-03-14
Form Type: PRE 14A
Source: 0001398987-25-000042
Chunk: 126

Company: Anywhere Real Estate Inc.
Filing Date: 2025-03-14
Form: PRE 14A
Chunk 126
---
     | FAQ |

#### Pre-Approval of Audit and Non-Audit Services
The Audit Committee (which for purposes of this section includes the Audit Committee of Anywhere Group, whose members and purpose are identical to those of the Audit Committee of Anywhere Real Estate) is responsible for approving the terms of the independent auditor's services. The Audit Committee regularly reviews and pre-approves the nature and amount of non-audit services to be provided by the independent auditor, including when determining its independence.

All services performed by our independent auditors in 2024 and 2023 were pre-approved in accordance with the pre-approval policy and procedures adopted by our Audit Committee (as described below).

The pre-approval policy describes the permitted audit, audit-related, tax and other services (collectively, the “Designated Categories”) that the independent auditor may perform. The policy requires that prior to the beginning of each fiscal year, a description of the nature and amount of services (the “Service List”) anticipated to be performed by the independent auditor in each of the Designated Categories in the ensuing fiscal year be presented to the Audit Committee for approval.

Any requests for audit, audit-related, tax and other services not contemplated by the Service List must be submitted to the Audit Committee for specific pre-approval, irrespective of the amount, and cannot commence until such approval has been granted (subject to the limited de minimis provision described below). Normally, pre-approval is provided at regularly scheduled meetings of the Audit Committee. However, the authority to grant specific pre-approval between meetings, as necessary, has been delegated to the Chair of the Audit Committee, provided the aggregate fees in the particular Designated Category to which a specific pre-approval relates do not exceed the pre-approved amount. The Chair updates the full Audit Committee at the next regularly scheduled meeting for any interim approvals granted.

On at least a quarterly basis, the Audit Committee reviews the status of services and fees incurred year-to-date as compared to the Service List.

The policy contains a de minimis provision that operates to provide retroactive approval for permissible non-audit services under certain circumstances. No services were provided by PwC during 2024 or 2023 under such provision.

As an additional internal control measure intended to protect auditor independence, the Audit Committee also maintains a policy that prohibits the Company from hiring the independent auditor's personnel, if such person is being hired in a “financial reporting oversight role” as defined by the PCAOB and such person also participated in the current annual audit, or the immediately