ArcelorMittal 20-F: Audit Fees Rise, Audit-Related Fees Drop

Ticker: ARCXF · Form: 20-F · Filed: Mar 10, 2025 · CIK: 1243429

Arcelormittal 20-F Filing Summary
FieldDetail
CompanyArcelormittal (ARCXF)
Form Type20-F
Filed DateMar 10, 2025
Risk Levellow
Sentimentneutral

Sentiment: neutral

Topics: annual-report, auditor-fees, financials

TL;DR

ArcelorMittal's 20-F shows Ernst & Young got paid more for audits in '24 but less for related services.

AI Summary

ArcelorMittal filed its 20-F annual report for the fiscal year ending December 31, 2024. The company paid Ernst & Young S.A. $26.0 million for audit fees in 2024, a slight increase from $24.2 million in 2023. Audit-related fees decreased significantly from $2.5 million in 2023 to $0.7 million in 2024.

Why It Matters

This filing provides insight into ArcelorMittal's auditor expenses, indicating potential shifts in the scope or nature of services provided by Ernst & Young S.A. for the 2024 fiscal year.

Risk Assessment

Risk Level: low — The filing is a standard annual report and does not contain immediate, high-impact financial or operational disclosures.

Key Numbers

  • $26.0M — Audit Fees (2024) (Fees paid to Ernst & Young for financial statement audits in 2024.)
  • $24.2M — Audit Fees (2023) (Fees paid to Ernst & Young for financial statement audits in 2023.)
  • $0.7M — Audit-Related Fees (2024) (Fees paid to Ernst & Young for audit-related services in 2024.)
  • $2.5M — Audit-Related Fees (2023) (Fees paid to Ernst & Young for audit-related services in 2023.)

Key Players & Entities

  • ArcelorMittal (company) — Filer of the 20-F report
  • Ernst & Young S.A. (company) — Principal independent registered public accounting firm
  • 2024 (date) — Fiscal year for which the report is filed
  • 2023 (date) — Previous fiscal year for comparison
  • 26.0 million (dollar_amount) — Audit fees paid to Ernst & Young in 2024
  • 24.2 million (dollar_amount) — Audit fees paid to Ernst & Young in 2023
  • 0.7 million (dollar_amount) — Audit-related fees paid to Ernst & Young in 2024
  • 2.5 million (dollar_amount) — Audit-related fees paid to Ernst & Young in 2023

FAQ

What was the total amount paid to Ernst & Young S.A. for all services in 2024?

The filing details audit fees ($26.0M), audit-related fees ($0.7M), and tax fees, but the total for all services in 2024 is not explicitly summed in the provided excerpt.

What specific services were included under 'Audit-Related Fees' in 2024?

Audit-related fees in 2024 included fees for agreed-upon procedures for various transactions or reports.

Did ArcelorMittal use the same principal accountant in 2022 as in 2023 and 2024?

The filing states Ernst & Young S.A. acted as the principal independent registered public accounting firm for ArcelorMittal for the fiscal years ended December 31, 2024 and December 31, 2023. It does not specify for 2022.

What was the fee for regulatory filings in 2024?

The fee for regulatory filings in 2024 was $0.1 million.

What is ArcelorMittal's primary business as indicated by its SIC code?

ArcelorMittal's Standard Industrial Classification (SIC) code is 3312, which corresponds to STEEL WORKS, BLAST FURNACES ROLLING MILLS (COKE OVENS).

Filing Details

This Form 20-F (Form 20-F) was filed with the SEC on March 10, 2025 regarding ArcelorMittal (ARCXF).

View full filing on EDGAR

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View this 20-F filing on SEC EDGAR

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