Company: NMFCZ
Filing Date: 2025-04-03
Form Type: DEF 14A
Source: 0001140361-25-012061
Chunk: 33

Company: New Mountain Finance Corp
Filing Date: 2025-04-03
Form: DEF 14A
Chunk 33
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 Hébert, and Ms. Daniel, each of whom is an Independent Director. Management is responsible for NMFC’s internal controls and the financial reporting process. NMFC’s independent registered public accounting firm is responsible for performing an independent audit of NMFC’s financial statements in accordance with auditing standards generally accepted in the United States and expressing an opinion on the conformity of those audited financial statements in accordance with accounting principles generally accepted in the United States. The audit committee’s responsibility is to monitor and oversee these processes. The audit committee is also directly responsible for the appointment, compensation, retention, oversight and termination of NMFC’s independent registered public accounting firm. Audit Firm Selection/Ratification At least annually, the audit committee reviews the Company’s independent registered public accounting firm to decide whether to retain such firm on behalf of the Company. Deloitte & Touche LLP has been the Company’s independent registered public accounting firm since 2008. When conducting its latest review of Deloitte & Touche LLP, the audit committee actively engaged with Deloitte & Touche LLP’s engagement partners and considered, among other factors:

| • | the professional qualifications of Deloitte & Touche LLP and that of the lead audit partner and other key engagement members relative to the current and ongoing needs of the Company; |

| • | Deloitte & Touche LLP’s historical and recent performance on the Company’s audits, including the extent and quality of Deloitte & Touche LLP’s communications with the Audit Committee related thereto; |

| • | senior management’s assessment of Deloitte & Touche LLP’s performance; |

| • | the appropriateness of Deloitte & Touche LLP’s fees relative to both efficiency and audit quality; |

| • | Deloitte & Touche LLP’s independence policies and processes for maintaining its independence; |

| • | reports of the Public Company Accounting Oversight Board (“PCAOB”) on Deloitte & Touche LLP; |

| • | Deloitte & Touche LLP’s tenure as the Company’s independent registered public accounting firm and its related depth of understanding of the Company’s businesses, operations and systems and the Company’s accounting policies and practices; |

| • | Deloitte & Touche LLP’s demonstrated professional integrity and objectivity; and |

| • | the relative benefits, challenges, overall advisability and potential impact of selecting a different independent registered public accounting firm. |

As a result of this evaluation, the audit committee approved the appointment Deloitte & Touche LLP for