FIRSTSUN CAPITAL BANCORP

Our independent registered public accounting firm for the years ended December 31, 2023 and 2022 was Crowe LLP.

The following table shows the fees that we paid for services performed in the years ended December 31, 2023 and 2022 to Crowe LLP:

Audit Fees. Audit fees consist primarily of fees for the integrated audit of our consolidated financial statements, review of our quarterly reports on Form 10-Q and annual report on Form 10-K. Audit fees are those billed or expected to be billed for audit services related to each fiscal year.

Audit Related Fees. This category includes the aggregate fees billed for non-audit services, exclusive of the fees disclosed relating to audit fees. These services principally include the procedures performed for various filings with the SEC and due diligence services related to acquisition activity.

All Other Fees. This category consists of services not applicable to the first two categories for agreed-upon procedures.

Pre-Approval Policy. The Audit Committee has a policy to pre-approve all audit and non-audit and tax services performed by our independent registered public accounting firm. All services provided by the independent registered public accounting firm are either within general pre-approved limits or specifically approved by the Audit Committee. The Pre-Approval Policy requires the Audit Committee to be informed of the services provided under the pre-approval guidelines at the next regularly scheduled Audit Committee meeting. All services provided by Crowe LLP, and all fees related thereto, were approved pursuant to the pre-approval policy.