Legacy Housing Corp
For the period ended Dec 31, 2025. Filed Mar 12, 2026.
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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 Mar 12, 2026
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Item 14. Principal Accounting Fees and Services
Frazier & Deeter, LLC served as our independent registered public accountants for the years ended December 31, 2025 and 2024. The following table sets for the aggregate fees billed to us for the years ended December 31, 2025 and 2024:
| · · · · · · · · | ||||||
|---|---|---|---|---|---|---|
| | | | | 2025 | | 2024 |
| Audit Fees (1) | | | | $758,000 | | $590,000 |
| Total | | | | $758,000 | | $590,000 |
| (1) | Audit fees consist of the fees billed for professional services rendered for the audit of our consolidated annual financial statements including fees related to compliance with the Sarbanes-Oxley Act of 2002, review of our quarterly consolidated financial statements included in our Quarterly Reports on the Form 10-Q and services that are normally provided in connection with statutory and regulatory filings or engagements, consultations in connection with acquisitions and issuances of auditor consents and comfort letters in connection with SEC registration statements. |
Pre-Approval Policies
All audit and non-audit services provided by our independent registered public accounting firm must be pre-approved by the Audit Committee. Unless the specific service has been previously pre-approved with respect to that year the Audit Committee must approve the permitted service before the independent registered public accounting firm is engaged to perform it. The Audit Committee uses the following procedures in pre-approving all audit and non-audit services provided by our independent registered public accounting firm. At or before the first meeting of the Audit Committee each year, the Audit Committee is presented with a detailed listing of the individual audit and non-audit services and fees (separately describing audit-related services, tax services, and other services) expected to be provided by our independent registered public accounting firm during the year. Quarterly, the Audit Committee is presented with an update of any new audit and non-audit services to be provided. The Audit Committee reviews and the quarterly update and approves the services outline therein if such services are acceptable to the Audit Committee.
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