filings.toolsItem 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 in 2025 and 2024.
| PRINCIPAL ACCOUNTANT FEES | |||||||||||||||||||||||||||||||||||||||||
| (Dollars in thousands) | |||||||||||||||||||||||||||||||||||||||||
| Sempra | SDG&E | SoCalGas | |||||||||||||||||||||||||||||||||||||||
| Fees | Percent of total | Fees | Percent of total | Fees | Percent of total | ||||||||||||||||||||||||||||||||||||
| 2025: | |||||||||||||||||||||||||||||||||||||||||
| Audit fees: | |||||||||||||||||||||||||||||||||||||||||
| Consolidated financial statements, internal controls audits and subsidiary audits | $ | 13,115 | $ | 3,235 | $ | 4,169 | |||||||||||||||||||||||||||||||||||
| Regulatory filings and related services | 710 | 75 | 75 | ||||||||||||||||||||||||||||||||||||||
| Total audit fees | 13,825 | 82 | % | 3,310 | 88 | % | 4,244 | 92 | % | ||||||||||||||||||||||||||||||||
| Audit-related fees: | |||||||||||||||||||||||||||||||||||||||||
| Employee benefit plan audits | 582 | 185 | 323 | ||||||||||||||||||||||||||||||||||||||
| Other audit-related services(1) | 1,878 | 118 | 20 | ||||||||||||||||||||||||||||||||||||||
| Total audit-related fees | 2,460 | 15 | 303 | 8 | 343 | 7 | |||||||||||||||||||||||||||||||||||
| Tax fees(2) | 499 | 3 | 165 | 4 | 42 | 1 | |||||||||||||||||||||||||||||||||||
| All other fees(3) | 74 | — | — | — | — | — | |||||||||||||||||||||||||||||||||||
| Total fees | $ | 16,858 | 100 | % | $ | 3,778 | 100 | % | $ | 4,629 | 100 | % | |||||||||||||||||||||||||||||
| 2024: | |||||||||||||||||||||||||||||||||||||||||
| Audit fees: | |||||||||||||||||||||||||||||||||||||||||
| Consolidated financial statements, internal controls audits and subsidiary audits | $ | 11,708 | $ | 3,092 | $ | 4,118 | |||||||||||||||||||||||||||||||||||
| Regulatory filings and related services | 798 | 75 | 150 | ||||||||||||||||||||||||||||||||||||||
| Total audit fees | 12,506 | 81 | % | 3,167 | 85 | % | 4,268 | 92 | % | ||||||||||||||||||||||||||||||||
| Audit-related fees: | |||||||||||||||||||||||||||||||||||||||||
| Employee benefit plan audits | 565 | 181 | 315 | ||||||||||||||||||||||||||||||||||||||
| Other audit-related services(1) | 2,101 | 190 | 20 | ||||||||||||||||||||||||||||||||||||||
| Total audit-related fees | 2,666 | 17 | 371 | 10 | 335 | 7 | |||||||||||||||||||||||||||||||||||
| Tax fees(2) | 299 | 2 | 178 | 5 | 47 | 1 | |||||||||||||||||||||||||||||||||||
| All other fees(3) | 40 | — | — | — | — | — | |||||||||||||||||||||||||||||||||||
| Total fees | $ | 15,511 | 100 | % | $ | 3,716 | 100 | % | $ | 4,650 | 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.
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 concurred with the determination by Sempra’s Audit Committee to retain the firm as the independent registered public accounting firm for 2026, 2025 and 2024 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, and Mss. Jennifer M. Kirk and Anya Weaving, who are members of the committee, are audit committee financial experts as defined by the rules of the SEC.
2025 Form 10-K | 122
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 2025 and 2024. 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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