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Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

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Item 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Deloitte provided professional services to the Duke Energy Registrants. The following tables present the Deloitte fees for services rendered to the Duke Energy Registrants during 2024 and 2023.

Year Ended December 31, 2024
DukeDukeDukeDukeDuke
DukeEnergyProgressEnergyEnergyEnergyEnergy
(in millions)EnergyCarolinasEnergyProgressFloridaOhioIndianaPiedmont
Types of Fees
Audit Fees(a)$14.7$3.4$5.2$2.7$2.5$2.2$1.9$1.4
Audit-Related Fees(b)0.70.10.40.30.10.2——
Total Fees$15.4$3.5$5.6$3.0$2.6$2.4$1.9$1.4
Year Ended December 31, 2023
DukeDukeDukeDukeDuke
DukeEnergyProgressEnergyEnergyEnergyEnergy
(in millions)EnergyCarolinasEnergyProgressFloridaOhioIndianaPiedmont
Types of Fees
Audit Fees(a)$14.0$3.3$5.0$2.5$2.5$2.1$1.8$1.4
Audit-Related Fees(b)0.50.10.20.10.10.2——
Total Fees$14.5$3.4$5.2$2.6$2.6$2.3$1.8$1.4

(a) Audit Fees are fees billed, or expected to be billed, by Deloitte for professional services for the financial statement audits, audit of the Duke Energy Registrants’ financial statements included in Duke Energy's Annual Report on Form 10-K, reviews of financial statements included in Quarterly Reports on Form 10‑Q, and services associated with securities filings such as comfort letters and consents.

(b) Audit-Related Fees are fees billed, or expected to be billed, by Deloitte for assurance and related services that are reasonably related to the performance of an audit or review of financial statements, including statutory reporting requirements.

To safeguard the continued independence of the independent auditor, the Audit Committee of Duke Energy adopted a policy that all services provided by the independent auditor require preapproval by the Audit Committee. Pursuant to the policy, certain audit services, audit-related services, tax services and other services have been specifically preapproved up to fee limits. In the event the cost of any of these services may exceed the fee limits, the Audit Committee must specifically approve the service. All services performed in 2024 and 2023 by the independent accountant were approved by the Audit Committee pursuant to the preapproval policy.

EXHIBITS

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