Company: PDCC
Filing Date: 2025-11-05
Form Type: DEF 14A
Source: 0001214659-25-015968
Chunk: 27

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-11-05
Form: DEF 14A
Chunk 27
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 the fiscal year ended December 31, 2024.

Tax Fees. The aggregate
fees billed for professional services rendered by Deloitte for tax compliance, tax advice or tax planning for the fiscal year ended December
31, 2024 were $16,200.

All Other Fees. Deloitte
did not bill any fees for other products or services for the fiscal year ended December 31, 2024.

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All of Deloitte’s services
and related fees were pre-approved by the Audit Committee prior to engagement.

Aggregate Non-Audit Fees. The aggregate non-audit fees billed by Deloitte during the fiscal year ended December 31, 2024, for services rendered
to the Company and the Service Affiliates, are shown in the table below:

The Audit Committee has considered
whether the provision of non-audit services that were rendered to the Service Affiliates that were not required to be pre-approved pursuant
to paragraph (c)(7)(ii) of Rule 2-01 of Regulation S-X is compatible with maintaining Deloitte’s independence.

Report of the Audit Committee

The Audit Committee oversees
the Company’s accounting and financial reporting processes and the audits of the Company’s financial statements. The Company’s
management is responsible for the preparation, presentation and integrity of the Company’s financial statements, the Company’s
accounting and financial and reporting principles, and internal controls and procedures designed to assure compliance with accounting
standards and applicable laws and regulations. In fulfilling its oversight responsibilities, the Audit Committee reviewed the audited
financial statements in the Company’s Annual Report for the fiscal year ended December 31, 2024 (the “Annual Report”),
with management and discussed the quality, not just the acceptability, of the accounting principles, the reasonableness of significant
judgments and the clarity of disclosures in the financial statements.

In the performance of its
oversight function, the Audit Committee has reviewed and discussed the above-described December 31, 2024 audited financial statements
with management and with Deloitte, the Company’s independent registered public accounting firm. The Audit Committee has also discussed
with Deloitte the matters required to be discussed by Auditing Standard 1301 (Communications with Audit Committees), as adopted by the
Public Company Accounting Oversight Board (“PCAOB”). The Audit Committee reviewed with Deloitte, who is responsible for expressing
an opinion on the conformity of those audited financial statements with generally accepted accounting principles