Additional information 346 Principal accountant fees and services Audit Committee Pre-approval Policies and procedures Ernst & Young Accountants has served as Aegon’s independent public accountant for each of the fiscal years in the three-year period  ended December 31, 2013, for which audited financial statements appear in this Annual Report.  The following table presents the aggregate fees for professional services and other services rendered by Ernst & Young Accountants to  Aegon in 2013, 2012 and 2011. Audit fees consist of fees billed for the annual financial statement audit (including required quarterly reviews), subsidiary audits, equity  investment audits and other procedures required to be performed by the independent auditor to be able to form an opinion on Aegon’s  consolidated financial statements. These other procedures include information systems and procedural reviews and testing performed  in order to understand and place reliance on the systems of internal control, and consultations relating to the audit or quarterly review.  They also include fees billed for other audit services, which are those services that only the external auditor reasonably can provide,  and include statutory audits or financial audits for subsidiaries or affiliates of the company and services associated with SEC  registration statements, periodic reports and other documents filed with the SEC or other documents issued in connection with  securities offerings. Audit-related fees consist of fees billed for audit-related services including assurance and related services that are reasonably related  to the performance of the audit or review of Aegon’s financial statements or that are traditionally performed by the independent  auditor. Audit-related services include, among others, assurance services to report on internal controls for third parties, due diligence  services pertaining to potential business acquisitions/dispositions; accounting consultations related to accounting, financial reporting  or disclosure matters not classified as “Audit services”; assistance with understanding and implementing new accounting and financial  reporting guidance from rulemaking authorities; financial audits of employee benefit plans; agreed-upon or expanded audit procedures  related to accounting and/or billing records required to respond to or comply with financial, accounting or regulatory reporting matters;  and assistance with internal control reporting requirements. Tax fees include fees billed for tax compliance. All other fees include fees billed for permissible non-audit services that Aegon believes are routine and recurring services, would not  impair the independence of the auditor and are consistent with the SEC’s rules on auditor independence.  Aegon’s Audit Committee is responsible, among other matters, for the oversight of the external auditor. The Audit Committee has  adopted a policy regarding pre-approval of audit and permissible non-audit services provided by Aegon’s independent auditors (the  “Pre-approval Policy”). Under the Pre-approval Policy, proposed services either For the period 2011 to 2013, all services provided to Aegon by Ernst & Young Accountants were pre-approved by the Audit Committee  in accordance with the Pre-approval Policy. ■ May be pre-approved by the Audit Committee without consideration of specific case-by-case services (“general pre-approval”); or  ■ Require the specific pre-approval of the Audit Committee (“specific pre-approval”). Appendices to the Pre-approval Policy (that are  adopted each year) set out the audit, audit-related, tax and other services that have received general pre-approval of the Audit  Committee. All other audit, audit-related, tax and other services must receive specific pre-approval from the Audit Committee.  Fees EY In million EUR 2013 2012 2011 Audit fees 19 19 22 Audit related fees 2 7 6 Tax fees - - - All other fees 1 - 1 22 26 29 Annual Report 2013