Company: LDWY
Filing Date: 2025-10-06
Form Type: DEF 14A
Source: 0001104659-25-097035
Chunk: 25

Company: LENDWAY, INC.
Filing Date: 2025-10-06
Form: DEF 14A
Chunk 25
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 time during the year if it determines that such a change would be in the best interests of the Company and our stockholders. Required Vote; Effect of Proposal The affirmative vote of the holders of a majority of the outstanding shares of our common stock entitled to vote on this item and present in person or by proxy at the Annual Meeting is required for approval of this proposal. Proxies solicited by the Board will be voted for approval of this proposal, unless otherwise specified. If Stockholder approval is not obtained, then the Audit Committee would reconsider its selection. THE BOARD OF DIRECTORS RECOMMENDS THAT STOCKHOLDERS VOTE “FOR” RATIFICATION OF THE APPOINTMENT OF BOULAY AS OUR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FOR FISCAL YEAR 2026. Fees Paid to Independent Registered Public Accounting Firm The following table shows the fees for services rendered by Boulay and Baker Tilly for the Transition Period Ended 2025 and the fiscal years ended December 31, 2024 and 2023.

| ​              
 ​              | ​ | ​            
 TP 6/30/2025 |       ​ | ​ | ​              
 FYE 12/31/2024 |       ​ | ​ | ​              
 FYE 12/31/2023 |      ​ |
|:---------------|:--|:-------------|--------:|:--|:---------------|--------:|:--|:---------------|-------:|
| Audit fees (1) | ​ | $            | 167,000 | ​ | $              | 578,000 | ​ | $              | 58,200 |
| Total          | ​ | $            | 167,000 | ​ | $              | 578,000 | ​ | $              | 58,200 |

| (1) | Audit Fees represent fees for professional services provided in connection with the audit of the Company’s financial statements and review of quarterly financial statements. |

Audit Committee Pre-Approval Policy The Company’s Audit Committee Charter states that before the principal accountant is engaged by the Company to render audit or non-audit services in any year, the engagement will be approved by the Company’s Audit Committee. All of the fees paid in the Transition Period Ended 2025 and the fiscal years ended December 31, 2024 and 2023 were pre-approved by the Company’s Audit Committee.

17

AUDIT COMMITTEE REPORT The Audit Committee provides independent and objective oversight of our financial reporting. Management has primary responsibility for our