Hubbell Policies

ADMINISTRATION Roles and Responsibilities. The business units will be responsible for submitting all requests or applications from PwC to provide services to the Vice President, Controller. The Vice President, Controller will be responsible for evaluating the nature of services to be provided and fees and to secure the Audit Committee’s approval of the service/fee to be provided, if those services are deemed to be appropriate.

Monitoring, Evaluation and Review. None

Exceptions. No exceptions will be granted

ACCOUNTING AND DISCLOSURE None REPORTING None DEFINITIONS Prohibited Services shall mean the Company may not engage PwC to provide any of the following, which are deemed to be Prohibited Services: 1. Bookkeeping or other services related to the Company’s accounting records or financial statements; 2. Appraisal or valuation services or fairness opinions; 3. Actuarial services 4. Management functions or human resources (the independent auditor cannot perform any decision making, supervisory, or ongoing monitoring function for the Company. The independent auditor cannot recruit, act as a negotiator on the Company’s behalf, develop employee testing or evaluation programs, or recommend or advise that the Company hire a specific candidate for a specific job. The independent auditor can, upon request by the Company, interview candidates and advise the Company on the candidate’s competence for financial accounting, administrative, or control positions); 5. Broker-dealer, investment adviser, or investment banking services; 6. Legal service; and expert services unrelated to the audit; 7. Internal audit outsourcing; 8. Financial information systems design and implementation; 9. Any other services the Public Company Accounting Oversight Board determines, by regulation, is impermissible; and 10. Any other services the Audit Committee determines are impermissible. RELATED DOCUMENTS (Policies, Guidelines, Standards) • Audit and Non-Audit Services Pre-Approval Policy of the Audit Committee of the Hubbell Board of Directors

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