CRAWFORD & CO

Report of Independent Regist ered Public Accounting Firm

To the Shareholders and the Board of Directors

Crawford & Company:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheet of Crawford & Company and subsidiaries (the Company) as of December 31, 2025, the related consolidated statements of operations, comprehensive income, shareholders’ investment, and cash flows for the year then ended, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and the results of its operations and its cash flows for the year then ended, in conformity with U.S. generally accepted accounting principles.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, and our report dated March 2, 2026 expressed an unqualified opinion on the effectiveness of the Company’s internal control over financial reporting.

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audit provides a reasonable basis for our opinion.

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of a critical audit matter does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Testing of revenue

As discussed in Note 2 to the consolidated financial statements, the Company reported revenues before reimbursements of $304.9 million in its North America Loss Adjusting segment, $438.2 million in its International Operations segment, $401.9 million in its Broadspire segment, and $120.8 million in its Platform Solutions segment.

We identified the evaluation of the sufficiency of audit evidence over certain revenue streams as a critical audit matter. Subjective auditor judgment was required in evaluating the sufficiency of audit evidence over certain revenue streams due to the volume of revenue streams involved in the process and the complexity of related IT systems. This included determining the revenue streams over which procedures were to be performed and evaluating the nature and extent of evidence over each revenue stream. Additionally, IT professionals with specialized skills and knowledge were required to assist with the determination of IT systems subject to testing and performance and evaluation of certain procedures.

The following are the primary procedures we performed to address this critical audit matter. We applied auditor judgment to determine the nature and extent of procedures to be performed over revenue, including the determination of revenue streams and related IT systems to test. For each revenue stream where procedures were performed, we evaluated the design and tested the operating effectiveness of certain internal controls related to the Company’s revenue recognition process. This included controls over the IT systems and automated and manual process level controls related to processing and recording of revenue. For revenue streams identified for testing, we involved IT professionals with specialized skills and knowledge, who assisted in testing certain IT applications used by the Company in its revenue recognition processes and the transfer of relevant revenue data between certain systems used in the revenue recognition processes. For revenue streams identified for testing, we performed one or more of the following procedures:

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performed a software-assisted data analysis to test relationships among certain revenue transactions. For certain revenue transactions identified through these procedures, we compared the amounts recognized for consistency with underlying documentation, including contracts or payment and transaction support.

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selected a sample of transactions and assessed the recorded amounts by comparing the recorded revenue to underlying documentation, including the contract with the customer.

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assessed the recorded revenue by comparing total cash received during the year, adjusted for reconciling items, to the revenue recognized. Such assessment also evaluated the relevance and reliability of reconciling items by comparing to underlying documentation, including the changes in accounts receivable, unbilled revenue, and deferred revenue.

We evaluated the sufficiency of audit evidence obtained by assessing the results of the procedures performed, including the appropriateness of the nature and extent of such evidence.

/s/ KPMG LLP

We have served as the Company’s auditor since 2025.