Company: LANDO
Filing Date: 2025-03-21
Form Type: DEF 14A
Source: 0001193125-25-059811
Chunk: 29

Company: GLADSTONE LAND Corp
Filing Date: 2025-03-21
Form: DEF 14A
Chunk 29
---
 COMMITTEE OF THE BOARD OF DIRECTORS

The Audit Committee has reviewed and discussed our audited financial statements with management and PwC, our independent registered public
accounting firm, with and without management present. The Audit Committee included in its review results of the independent registered public accounting firm’s examinations, our internal controls, and the quality of our financial reporting. The
Audit Committee also reviewed our procedures and internal control processes designed to ensure full, fair and adequate financial reporting and disclosures, including procedures for certifications by our chief executive officer and chief financial
officer that are required in periodic reports filed by us with the SEC. The Audit Committee further reviewed with the independent registered public accounting firm its opinion on our effectiveness of internal control over financial reporting. The
Audit Committee is satisfied that our internal control system is adequate and that we employ appropriate accounting and auditing procedures.

Management represented to the Audit Committee that the Company’s consolidated financial statements for the year ended December 31,
2024 were prepared in accordance with generally accepted accounting principles. The Audit Committee discussed with the independent registered public accounting firm the matters required to be discussed by the applicable requirements of the Public
Company Accounting Oversight Board (PCAOB) and the SEC, and has discussed with the independent registered public accounting firm the independent registered public accounting firm’s independence. The Audit Committee has received the written
disclosures and the letter from the independent registered public accounting firm required by the applicable requirements of the PCAOB. The Audit Committee discussed and reviewed with PwC our critical accounting policies and practices, internal
controls, other material written communications to management, and the scope of PwC’s audits and all fees paid to PwC during the fiscal year. The Audit Committee adopted guidelines requiring review and
pre-approval by the Audit Committee of audit and non-audit services performed by PwC. The Audit Committee has reviewed and considered the compatibility of PwC’s
performance of non-audit services with the maintenance of PwC’s independence as our independent registered public accounting firm.

Based on the Audit Committee’s review and discussions referred to above, the Audit Committee recommended to the Board that our audited
financial statements be included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2024, for filing with the SEC. In addition, the Audit Committee has engaged PwC to serve as our
independent registered public accounting firm for the fiscal year ending December 31, 2025.

Submitted by the Audit Committee

Anthony W. Parker