{"url_path":"/sec/cik-0000100122/10-k/2026/item-14","section_key":"item-14","section_title":"Item 14 PRINCIPAL ACCOUNTANT FEES AND SERVICES","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-02-12","source_url":"https://www.sec.gov/Archives/edgar/data/100122/0000100122-26-000006-index.html","accession_number":"0000100122-26-000006","cik":"0000100122","ticker":null,"issuer_name":"TUCSON ELECTRIC POWER CO","edgar_url":"https://www.sec.gov/Archives/edgar/data/100122/0000100122-26-000006-index.html","primary_entity_key":"0000100122","primary_entity_name":"TUCSON ELECTRIC POWER CO"},"word_count":501,"has_tables":true,"body_markdown":"ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES\n\nPre-Approved Policies and Procedures\n\nRules adopted by the SEC in order to implement requirements of the Sarbanes-Oxley Act of 2002 require public company audit committees to pre-approve audit and non-audit services. UNS Energy’s Audit and Risk Committee has adopted a policy pursuant to which audit, audit-related, tax, and other services are pre-approved by category of service. Recognizing that situations may arise where it is in the Company’s best interest for the auditor to perform services in addition to the annual audit of the Company’s financial statements, the policy sets forth guidelines and procedures with respect to approval of the four categories of service designed to achieve the continued independence of the auditor when it is retained to perform such services for UNS Energy. The policy requires the Audit and Risk Committee to be informed of each service and does not include any delegation of the Audit and Risk Committee’s responsibilities to management. The Audit and Risk Committee may delegate to the Chair of the Audit and Risk Committee the authority to grant pre-approvals of audit and non-audit services requiring Audit and Risk Committee approval where the Audit and Risk Committee Chair believes it is desirable to pre-approve such services prior to the next regularly scheduled Audit and Risk Committee meeting. The decisions of the Audit and Risk Committee Chair to pre-approve any such services from one regularly scheduled Audit and Risk Committee meeting to the next shall be reported to the Audit and Risk Committee.\n\nFees\n\nThe Audit and Risk Committee has considered whether the provision of services to TEP by Deloitte & Touche LLP, Public Company Accounting Oversight Board (United States) PCAOB ID No. 34 (Deloitte), beyond those rendered in connection with their audit and review of TEP’s financial statements, is compatible with maintaining their independence as auditor.\n\nThe following table details principal accountant fees paid to Deloitte for professional services:\n\n(in thousands)20252024\n\nAudit Fees (1)\n$1,365 $1,346 \n\nAudit-Related Fees (2)\n182 113 \n\nTotal$1,547 $1,459 \n\n(1)Audit Fees includes fees billed, or expected to be billed, by Deloitte, for professional services for the financial statement audits of TEP's consolidated financial statements included in its Annual Report on Form 10-K and review services of TEP's consolidated financial statements included in its Quarterly Reports on Form 10-Q. Audit Fees also includes services provided by Deloitte in connection with other services related to regulatory audits.\n\n82\n\n[Table of Contents](#iaa4bfb93949147c689d89e1563a40f0a_7)\n\n(2)Audit-Related Fees are fees billed, or expected to be billed, by Deloitte for assurance and related services that are reasonably related to the performance of the audit or review of the financial statements and are not included in Audit Fees reported above. The fees are for additional procedures for nonrecurring material transactions, including financing transactions.\n\nAll services performed by our principal accountant are approved in advance by the Audit and Risk Committee in accordance with the Audit and Risk Committee’s pre-approval policy for services provided by the Independent Registered Public Accounting Firm.\n\n83\n\n[Table of Contents](#iaa4bfb93949147c689d89e1563a40f0a_7)\n\nPART IV"}