{"url_path":"/sec/twod/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/A","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1465740/0001465740-26-000022-index.html","accession_number":"0001465740-26-000022","cik":"0001465740","ticker":"TWO","issuer_name":"TWO HARBORS INVESTMENT CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1465740/0001465740-26-000022-index.html","primary_entity_key":"0001465740","primary_entity_name":"TWO HARBORS INVESTMENT CORP."},"word_count":338,"has_tables":true,"body_markdown":"Item 14. Principal Accountant Fees and Services\n\nAuditor Fees\n\nWe retained Ernst & Young LLP to audit our consolidated financial statements for the year ended December 31, 2025. We also retained Ernst & Young LLP, as well as other accounting and consulting firms, to provide various other services in 2025.\n\n35\n\nThe table below presents the aggregate fees billed to us for professional services performed by Ernst & Young LLP for the years ended December 31, 2025 and 2024:\n\n \n\n \n\nYear Ended\n\nDecember 31,\n\n2025\n\n2024\n\nAudit fees (1)\n\n$\n\n1,538,600 \n\n$\n\n1,785,930 \n\nAudit-related fees (2)\n\n23,000\n\n151,100\n\nTax fees (3)\n\n356,158 \n\n417,631 \n\nAll other fees\n\n—\n\n—\n\nTotal principal accountant fees\n\n$\n\n1,917,758 \n\n$\n\n2,354,661 \n\n(1)Audit fees pertain to the audit of our annual Consolidated Financial Statements, including review of the interim financial statements contained in our Quarterly Reports on Form 10-Q, comfort letters to underwriters in connection with our registration statements and common stock offerings, attest services, consents to the incorporation of the EY audit report in publicly filed documents and assistance with and review of documents filed with the SEC.\n\n(2)Audit-related fees pertain to assurance and related services that are traditionally performed by the principal accountant, including accounting consultations and audits in connection with proposed or consummated acquisitions, internal control reviews and consultation concerning financial accounting and reporting standards.\n\n(3)Tax fees pertain to services performed for tax compliance, including REIT compliance, tax planning and tax advice, including preparation of tax returns and claims for refund and tax-payment planning services. Tax planning and advice also includes assistance with tax audits and appeals, and tax advice related to specific transactions.\n\nAuditor Services Pre-Approval Policy\n\nThe services performed by Ernst & Young LLP in 2025 were pre-approved by our Audit Committee in accordance with the pre-approval policy set forth in our Audit Committee Charter. This policy requires that all engagement fees and the terms and scope of all auditing and non-auditing services be reviewed and approved by the Audit Committee in advance of their formal initiation.\n\n36\n\nPART IV"}