ICAHN ENTERPRISES LP

We incurred $6,144,252 and $5,849,121 in audit fees and expenses from Grant Thornton LLP for 2023 and 2022, respectively. We include in the category of audit fees such services related to the audits of annual consolidated financial statements and internal controls, reviews of quarterly financial statements, reviews of reports filed with the SEC and other services, including services related to consents and registration statements filed with the SEC.

We incurred $162,849 and $300,129 in audit-related fees and expenses from Grant Thornton LLP for 2023 and 2022, respectively, relating primarily to services provided in connection with employee benefit plans and certain other agreed upon procedures for both 2023 and 2022.

We incurred $2,978 and $2,936 in tax-related fees and expenses for 2023 and 2022, respectively, from Grant Thornton LLP for property tax compliance services.

In accordance with the Charter of the audit committee of the Board of Directors of Icahn Enterprises GP, the general partner of Icahn Enterprises, the audit committee is required to approve in advance any and all audit services and permitted non-audit services provided to Icahn Enterprises and its consolidated subsidiaries by their independent auditors (subject to the de minimis exception of Section 10A (i) (1) (B) of the ‘34 Act), all as required by applicable law or listing standards. All of the fees in 2023 and 2022 were pre-approved by the audit committee.