{"url_path":"/sec/oge/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":"2026-02-18","source_url":"https://www.sec.gov/Archives/edgar/data/1021635/0001193125-26-055414-index.html","accession_number":"0001193125-26-055414","cik":"0001021635","ticker":"OGE","issuer_name":"OGE ENERGY CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1021635/0001193125-26-055414-index.html","primary_entity_key":"0001021635","primary_entity_name":"OGE ENERGY CORP."},"word_count":468,"has_tables":true,"body_markdown":"Item 14. Principal Accountant Fees and Services.\n\nThe following discussion relates to the audit fees paid by OGE Energy to its principal independent accountants for the services provided to OGE Energy and its subsidiaries, including OG&E.\n\n \n\nFees for Principal Independent Accountants\n\nYear Ended December 31\n\n \n\n2025\n\n \n\n \n\n2024\n\n \n\nIntegrated audit of OGE Energy and its subsidiaries financial statements and internal control over financial reporting\n\n \n\n$\n\n2,107,512\n\n \n\n \n\n$\n\n1,718,060\n\n \n\nServices in support of debt and stock offerings\n\n \n\n \n\n178,350\n\n \n\n \n\n \n\n198,600\n\n \n\nOther (A)\n\n \n\n \n\n315,018\n\n \n\n \n\n \n\n337,720\n\n \n\nTotal audit fees (B)\n\n \n\n \n\n2,600,880\n\n \n\n \n\n \n\n2,254,380\n\n \n\nEmployee benefit plan audits\n\n \n\n \n\n173,430\n\n \n\n \n\n \n\n169,200\n\n \n\nOther compliance services\n\n \n\n \n\n21,320\n\n \n\n \n\n \n\n40,370\n\n \n\nTotal audit-related fees\n\n \n\n \n\n194,750\n\n \n\n \n\n \n\n209,570\n\n \n\nAssistance with examinations and other return issues\n\n \n\n \n\n204,200\n\n \n\n \n\n \n\n205,823\n\n \n\nReview of federal and state tax returns\n\n \n\n \n\n31,693\n\n \n\n \n\n \n\n36,366\n\n \n\nTotal tax preparation and compliance fees\n\n \n\n \n\n235,893\n\n \n\n \n\n \n\n242,189\n\n \n\nTotal tax fees\n\n \n\n \n\n235,893\n\n \n\n \n\n \n\n242,189\n\n \n\nTotal fees\n\n \n\n$\n\n3,031,523\n\n \n\n \n\n$\n\n2,706,139\n\n \n\n(A)\nIncludes reviews of the financial statements included in the Registrants' Quarterly Reports on Form 10-Q, audits of OGE Energy's subsidiaries, agreed-upon procedures and fees for consulting with the Registrants' executives regarding accounting issues.\n\n(B)\nThe aggregate audit fees include fees billed for the audit of the Registrants' annual financial statements and for the reviews of the financial statements included in the Registrants' Quarterly Reports on Form 10-Q. For 2025, this amount includes estimated billings for the completion of the 2025 audit, which services were rendered after year-end.\n\n \n\nAll Other Fees\n\n \n\nThere were no other fees billed by the principal independent accountants to OGE Energy in 2025 and 2024 for other services.\n\n \n\nAudit Committee Pre-Approval Procedures\n\n \n\nRules adopted by the Securities and Exchange Commission 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. OGE Energy's Audit Committee follows procedures pursuant to which audit, audit-related and tax services, and all permissible non-audit services are pre-approved by category of service. The fees are budgeted, and actual fees versus the budget are monitored throughout the year. During the year, circumstances may arise when it may become necessary to engage the principal independent accountants for additional services not contemplated in the original pre-approval. In those instances, OGE Energy will obtain the specific pre-approval of the Audit Committee before engaging the principal independent accountants. The procedures require the Audit Committee to be informed of each service, and the procedures do not include any delegation of the Audit Committee's responsibilities to management. The Audit Committee may delegate pre-approval authority to one or more of its members. The member to whom such authority is delegated will report any pre-approval decisions to the Audit Committee at its next scheduled meeting.\n\n \n\nFor 2025, 100 percent of the audit fees, audit-related fees and tax fees were pre-approved by the Audit Committee or the Chair of the Audit Committee pursuant to delegated authority.\n\n111\n\n \n\nPART IV"}