Company: FVR
Filing Date: 2025-04-17
Form Type: DEF 14A
Source: 0000950170-25-055535
Chunk: 37

Company: FrontView REIT, Inc.
Filing Date: 2025-04-17
Form: DEF 14A
Chunk 37
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 with the Audit Committee concerning independence, and the Audit Committee discussed with the independent registered public accounting firm that firm’s independence. The Audit Committee has reviewed the original proposed scope of the annual audit of the Company’s financial statements and the associated fees and any significant variations in the actual scope of the audit and fees.

Conclusion. Based on the review and discussions referred to above, the Audit Committee recommended that the Board of Directors include the audited consolidated financial statements in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024, as filed with the Securities and Exchange Commission on March 20, 2025.

AUDIT COMMITTEE

Ernesto Perez (Chair)

Elizabeth Frank

Daniel Swanstrom

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RATIFIC ATION OF APPOINTMENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PROPOSAL NO. 2) Our Audit Committee has retained KPMG LLP as our independent registered public accounting firm for the fiscal year ending December 31, 2025. Although ratification is not required by our Bylaws, a proposal will be presented at the Annual Meeting to ratify this appointment as a matter of good corporate practice. If the stockholders fail to ratify such selection, another independent registered public accounting firm will be considered by our Audit Committee, but the Audit Committee may nonetheless choose to engage KPMG LLP. Even if the appointment of KPMG LLP is ratified, the Audit Committee, in its discretion, may select a different independent registered public accounting firm at any time during the year if it determines that such a change would be in the best interests of the Company. We have been advised that a representative of KPMG LLP will be present at the Annual Meeting and will be available to respond to appropriate questions and, if such person chooses to do so, make a statement. FEES OF INDEPENDENT ACCOUNTANTS The following table sets forth the aggregate fees billed to us by KPMG LLP for professional services rendered in 2024 and 2023.

|                        | (in thousands) | ​ | Fiscal Year Ended December 31, 2024 |     |   | Fiscal Year Ended December 31, 2023 |
|:-----------------------|:---------------|:--|------------------------------------:|:----|:--|------------------------------------:|
| Audit Fees (1)         | ​              | $ |                               1,807 |     | $ |                               1,429 |
| Audit-