United Bancorporation of Alabama : Auditor Fee Disclosure

United Bancorporation of Alabama, Inc.

200 East Nashville Avenue

Atmore, Alabama

AUDITOR FEES

Mauldin & Jenkins, Certified Public Accountants, L.L.C. ("Mauldin & Jenkins"), was selected as the Corporation's auditor on July 2, 2004 and has served as such through the fiscal year ended December 31, 2021. Mauldin & Jenkins has been selected by the Audit Committee to continue to serve in such capacity for the current fiscal year.

Audit Fees. Mauldin & Jenkins has billed the Corporation aggregate fees totaling $119,640 for fiscal year 2021, and $68,236 for fiscal year 2020, for professional services rendered for the audit of the Corporation's annual financial statements and in connection with statutory and regulatory filings. Audit fees increased in 2021 due to the acquisition of Town Country National Bank (TCNB) in July 2021. On January 1, 2022 TCNB converted its charter to an Alabama state charter and officially changed its name to Town Country United Bank (TCUB). TCUB operates as a separate subsidiary.

Audit‐Related Fees. Mauldin & Jenkins billed the Corporation aggregate fees totaling $12,000 for fiscal years 2021 and 2020, for assurance and related services that were reasonably related to the performance of the audit or review of the Corporation's audit of employee benefit plan financial statements.

Tax Fees. Dixon Hughes Goodman billed the Corporation aggregate fees totaling $68,921 for fiscal year 2021, and aggregate fees totaling $54,220 for fiscal year 2020, for professional services rendered for tax compliance, tax advice and tax planning, including preparation of federal and state income tax returns and quarterly estimates.

Audit Committee Preapproval Policies. The Audit Committee of the Board of Directors has adopted preapproval policies and procedures with respect to engagements of Mauldin & Jenkins in accordance with the Audit Committee charter.

Independence. The Audit Committee of the Board of Directors has considered whether the provision by Mauldin & Jenkins of the services covered by the fees other than the audit fees is compatible with maintaining Mauldin & Jenkins' independence and believes that it is compatible.