Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

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Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Information regarding principal accountant fees and services is presented below for Sempra, SDG&E and SoCalGas. The following table shows the fees paid to Deloitte & Touche LLP, the independent registered public accounting firm for Sempra, SDG&E and SoCalGas, for services provided for 2023 and 2022.


PRINCIPAL ACCOUNTANT FEES
(Dollars in thousands)
	Sempra				SDG&E				SoCalGas
	Fees		Percent of total		Fees		Percent of total		Fees		Percent of total
2023:
Audit fees:
Consolidated financial statements, internal controls audits and subsidiary audits	$	11,808			$	2,976			$	3,970
Regulatory filings and related services	513				170				85
Total audit fees	12,321		81	%	3,146		87	%	4,055		90	%
Audit-related fees:
Employee benefit plan audits	545				175				304
Other audit-related services(1)	1,643				175				115
Total audit-related fees	2,188		14		350		9		419		9
Tax fees(2)	668		5		135		4		46		1
All other fees(3)	59		—		—		—		—		—
Total fees	$	15,236	100	%	$	3,631	100	%	$	4,520	100	%
2022:
Audit fees:
Consolidated financial statements, internal controls audits and subsidiary audits	$	10,872			$	3,013			$	3,549
Regulatory filings and related services	290				65				130
Total audit fees	11,162		83	%	3,078		87	%	3,679		92	%
Audit-related fees:
Employee benefit plan audits	520				169				287
Other audit-related services(1)	1,245				165				—
Total audit-related fees	1,765		13		334		10		287		7
Tax fees(2)	477		3		116		3		17		1
All other fees(3)	94		1		—		—		—		—
Total fees	$	13,498	100	%	$	3,528	100	%	$	3,983	100	%

(1) Other audit-related services primarily relate to statutory audits and agreed upon procedures.

(2) Tax fees relate to tax consulting and compliance services.

(3) All other fees relate to training and conferences.

2023 Form 10-K | 108

The Audit Committee of Sempra’s board of directors is directly responsible for the appointment, compensation, retention and oversight, including the oversight of the audit fee negotiations, of the independent registered public accounting firm for Sempra and its subsidiaries, including SDG&E and SoCalGas. As a matter of good corporate governance, each of the Sempra, SDG&E and SoCalGas boards of directors reviewed the performance of Deloitte & Touche LLP and appointed them as the independent registered public accounting firm for each of Sempra, SDG&E and SoCalGas, respectively. Sempra’s board of directors has determined that each member of its Audit Committee is an independent director and is financially literate, and that Mr. Jack T. Taylor, who chairs the committee, is an audit committee financial expert as defined by the rules of the SEC.

Except where pre-approval is not required by SEC rules, Sempra’s Audit Committee pre-approves all audit, audit-related and permissible non-audit services provided by Deloitte & Touche LLP for Sempra and its subsidiaries, including all services provided by Deloitte & Touche LLP for Sempra, SDG&E and SoCalGas in 2023 and 2022. The committee’s pre-approval policies and procedures provide for the general pre-approval of specific types of services and give detailed guidance to management as to the services that are eligible for general pre-approval, and they require specific pre-approval of all other permitted services. For both types of pre-approval, the committee considers whether the services to be provided are consistent with maintaining the firm’s independence. The committee’s policies and procedures also delegate authority to the Chair of the committee to address any requests for pre-approval of services between committee meetings, with any pre-approval decisions to be reported to the committee at its next scheduled meeting.

PART IV.

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