ALLIANCE RESOURCE PARTNERS LP
For the period ended Dec 31, 2025. Filed Feb 26, 2026.
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FY2025 · Filed Feb 26, 2026
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Item 14. Principal Accountant Fees and Services
The firm of Grant Thornton LLP is our independent registered public accounting firm for the 2025 year. The following table sets forth fees paid to Grant Thornton LLP during the years ended December 31, 2025 and 2024:
| · · · · · · | ||||
|---|---|---|---|---|
| · · 2025 · 2024 | ||||
| · (in thousands) | ||||
| Audit Fees (1) | | $864 | | $881 |
| Audit-related fees (2) | | 129 | | 135 |
| Tax fees (3) | | — | | — |
| All other fees | | — | | 13 |
| Total | | $993 | | $1,029 |
| (1) | Audit fees consist primarily of the audit and quarterly reviews of the consolidated financial statements, but can also be related to statutory audits of subsidiaries required by governmental or regulatory bodies, attestation services required by statute or regulation, comfort letters, consents, assistance with and review of documents filed with the SEC, work performed by tax professionals in connection with the audit and quarterly reviews, and accounting and financial reporting consultations and research work necessary to comply with GAAP. |
| (2) | Audit-related fees consist primarily of attest services related to financial reporting that are not required by statute or regulation but can also include accounting consultations and audits in connections with acquisitions. |
| (3) | Tax fees consist primarily of services rendered for tax compliance, tax advice, and tax planning. |
The charter of the Audit Committee provides that the committee is responsible for the pre-approval of all auditing services and permitted non-audit services to be performed for us by our independent registered public accounting firm, subject to the requirements of applicable law. In accordance with such charter, the Audit Committee may delegate the authority to grant such pre-approvals to the Audit Committee chairman or a sub-committee of the Audit Committee, which pre-approvals are then reviewed by the full Audit Committee at its next regular meeting. Typically, however, the Audit Committee itself reviews the matters to be approved. The Audit Committee periodically monitors the services rendered by and actual fees paid to the independent registered public accounting firm to ensure that such services are within the parameters approved by the Audit Committee.
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