CONSTELLIUM SE

PricewaterhouseCoopers Audit has served as our independent registered public accounting firm for each of the fiscal years

in the three-year period ended December 31, 2024.

The following table sets out the aggregate fees for professional services and other services rendered to us by

PricewaterhouseCoopers in the years ended December 31, 2024, and 2023, and breaks down these amounts by category of

service:

(1)Including out-of-pocket expenses amounting to $201,000 and $200,000 for the years ended December 31, 2024 and 2023,

Audit Fees

Audit fees consist of fees related to the annual audit of our Consolidated Financial Statements, and our statutory financial

statements, the audit of the statutory financial statements of our subsidiaries, other audit or interim review services provided in

connection with statutory and regulatory filings or engagements.

Audit-Related Fees

Audit-related fees consist of fees rendered for assurance and related services that are reasonably related to the performance

of the audit or review of the company’s financial statements, or that are traditionally performed by the independent auditor, and

include consultations concerning financial accounting and reporting standards; advice and assistance in connection with local

statutory accounting requirements and due diligence related to acquisitions or disposals.

Tax Fees

Tax fees relate to tax compliance, including the preparation of tax returns and assistance with tax audits in the U.S.

exclusively.

Pre-Approval Policies and Procedures

The advance approval of the Audit Committee or members thereof, to whom approval authority has been delegated, is

required for all audit and non-audit services provided by our auditors.