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CHS INC

For the period ended Aug 31, 2025. Filed Nov 5, 2025.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Nov 5, 2025

CHSCL$24.33-0.8%Stored close · as of Nov 10, 2026

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Item 14. Principal Accountant Fees and Services

The following table shows the aggregate fees billed to us by PricewaterhouseCoopers LLP for services rendered during the years ended August 31, 2025 and 2024:

20252024
(Dollars in thousands)
Audit fees (1)$5,559$5,370
Audit-related fees (2)32286
Tax fees (3)38544
All other fees (4)22
Total$5,921$6,002

(1) Includes fees for audit of annual financial statements and reviews of the related quarterly financial statements and certain statutory audits.

(2) Includes fees for agreed-upon and audit procedures for regulatory filings, greenhouse gaslimited assurance and internal control and system audit procedures.

(3) Includes fees related to tax compliance, tax advice and tax planning.

(4) Includes fees for the annual license fee for accounting and disclosure software.

In accordance with the CHS Inc. Audit Committee Charter, as amended, our Audit Committee adopted the following policies and procedures for approval of engagement of an independent registered public accounting firm for audit, review or attest services and for preapproval of certain permissible nonaudit services, all to ensure auditor independence.

Our independent registered public accounting firm will provide audit, review and attest services only at the direction of, and pursuant to engagement fees and terms approved by our Audit Committee. Our Audit Committee approves in advance all nonaudit services to be performed by the independent auditors and the fees and compensation to be paid to the independent auditors. Our Audit Committee approved 100% of the services listed above in advance.

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