EACO CORP

Item 14. Principal Accounting Services

Audit Committee Pre-Approval Policies and Procedures

The Audit Committee is required to pre-approve all auditing services and permissible non-audit services, including related fees and terms, to be performed for the Company by its independent auditor, subject to thede minimus exceptions for non-audit services described under the Exchange Act, which are approved by the Audit Committee prior to the completion of the audit. The Audit Committee also considers whether the provision by its independent accounting firm of any non-audit related services is compatible with maintaining the independence of such firm. For fiscal 2025 and fiscal 2024, the Audit Committee pre-approved all services performed for the Company by the auditor.

Principal Accountant Fees

During fiscal 2025 and fiscal 2024, the Company paid Haskell & White LLP $320,000 and $239,000, respectively, for audit fees.

Audit Fees

Audit fees consist of fees billed for professional services rendered in connection with the audit of the consolidated financial statements included in the Company’s annual reports on Form 10-K and for the reviews of the unaudited financial statements included in the Company’s quarterly reports on Form 10-Q for the quarters ended during the years ended August 31, 2025 and 2024 and for other regulatory filings for such fiscal years.

Other Fees

There were no other fees billed by Haskell & White LLP during fiscal 2025 or fiscal 2024.