Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Independent Registered Public Accountants

Information with respect to fees and services related to the Company's independent auditors, Deloitte & Touche LLP ("Deloitte"), and the disclosure of the preapproval policies and procedures of the Audit Committee of the Board are contained in the definitive Proxy Statement for the 2025 Annual Meeting of Stockholders of Dow Inc. and are incorporated herein by reference.

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