The Starbucks Audit & Compliance Committee policy outlines procedures for pre-approving audit and non-audit services performed by the independent auditor. These services require pre-approval to ensure auditor independence is not impaired. The policy delegates some pre-approval authority to the Committee Chairperson and provides general pre-approval for certain routine audit, audit-related, tax, and other services that are described in Appendices A through D. Any non-routine services above pre-approved fee levels or not listed require specific approval from the full Committee.