filings.toolsItem 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
2K characters. Original on sec.gov · Markdown
Item 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES
Principal Accounting Fees and Services
The following table presents fees billed for professional audit services and other services rendered to Tesla by PricewaterhouseCoopers LLP for the years ended December 31, 2023 and 2024. The dollar amounts in the table and accompanying footnotes are in thousands.
| 2023 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|
| Audit Fees (1) | $ | 17,365 | $ | 15,634 | ||||
| Audit-Related Fees(2) | 42 | 54 | ||||||
| Tax Fees (3) | 2,579 | 2,154 | ||||||
| All Other Fees (4) | 269 | 81 | ||||||
| Total | $ | 20,255 | $ | 17,923 |
| (1) | Audit Fees consist of fees for professional services rendered for the audit of Tesla’s consolidated financial statements included in Tesla’s Annual Report on Form 10-K and for the review of the financial statements included in Tesla’s Quarterly Reports on Form 10-Q, as well as services that generally only Tesla’s independent registered public accounting firm can reasonably provide, including statutory audits and services rendered in connection with SEC filings. |
|---|
| (2) | Audit-Related Fees in 2023 and 2024 consisted of fees for professional services for certain agreed upon procedures in conjunction with certain financing transactions and other attestation services. |
|---|
| (3) | Tax Fees in 2023 and 2024 consisted of fees related to consultation, tax planning and compliance services. |
|---|
| (4) | Other Fees in 2023 and 2024 consisted of permitted services other than those that meet the criteria above and include fees for accounting research software, the assessment of non-financial metrics and documentation and pre-implementation review of non-financial systems. |
|---|
Pre-Approval of Audit and Non-Audit Services
Tesla’s Audit Committee has adopted a policy for pre-approving audit and non-audit services and associated fees of Tesla’s independent registered public accounting firm. Under this policy, the Audit Committee must pre- approve all services and associated fees provided to Tesla by its independent registered public accounting firm, with certain de minimis exceptions described in the policy.
All PricewaterhouseCoopers LLP services and fees in fiscal 2023 and 2024 were pre-approved by the Audit Committee.
PART IV
Previous: Item 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE · Next: Item 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES