Westlake Chemical Partners LP

PricewaterhouseCoopers LLP serves as our independent registered public accounting firm.

The following table presents fees for professional services rendered by PricewaterhouseCoopers LLP in connection with the 2024 and 2023 audits and fees billed by PricewaterhouseCoopers LLP for other services rendered in the years ended December 31, 2024 and December 31, 2023:

(1)Audit fees represent fees billed for professional services rendered for the audits of our annual consolidated financial statements, audit of internal controls and quarterly review of our consolidated financial statements in 2024 and 2023 and review of a registration statement filed with the SEC in 2024 and 2023.

(2)Tax fees represent tax services with respect to the preparation of the Partnership's 2023 K-1 and K-3 statements in 2024 and the preparation of the Partnership's 2022 K-1 and K-3 statements in 2023 and tax consulting and compliance services in 2024 and 2023.

Audit Committee Pre-Approval Policy

The charter of the audit committee of our general partner's board of directors, which is available on our website atwww.wlkpartners.com, requires the audit committee to pre-approve all audit services and non-audit services (other than de minimis non-audit services as defined by the Sarbanes-Oxley Act of 2002) to be provided by our independent registered public accounting firm. The audit committee has adopted a pre-approval policy with respect to services that may be performed by the independent registered public accounting firm. The audit committee pre-approved all services provided by PricewaterhouseCoopers during the fiscal year ended December 31, 2024.