Company: PNNT
Filing Date: 2025-12-17
Form Type: DEF 14A
Source: 0001193125-25-322723
Chunk: 26

Company: PENNANTPARK INVESTMENT CORP
Filing Date: 2025-12-17
Form: DEF 14A
Chunk 26
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 Executive Officer, CCO and legal counsel, has established a written policy to govern the review of potential related party transactions. The Audit Committee of the Board conducts quarterly reviews of any potential related party transactions and, during these reviews, it also considers any conflicts of interest brought to its attention pursuant to the Company’s Code of Conduct or Code of Ethics.

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PROPOSAL 2: RATIFICATION OF SELECTION OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM RSM has been selected as the independent registered public accounting firm to audit the consolidated financial statements of the Company and its subsidiaries on and during the Company’s fiscal year ending September 30, 2026. RSM was selected by the Audit Committee, and that selection was ratified by a majority of the Board, including all of the Independent Directors, by a vote cast during the Company’s most recent Board meeting. This selection is subject to ratification or rejection by the Stockholders of the Company. The Company does not know of any direct or indirect financial interest of RSM in the Company. Representative(s) of RSM will attend the Annual Meeting and will have the opportunity to make a statement if they desire to do so and will be available to answer questions. Principal Accountant Fees and Services The following aggregate fees by RSM were billed to the Company for work attributed to audit, tax and other services provided to the Company for the fiscal years ended September 30, 2025 and 2024.

|                    |     |   | September 30, 2025 |     |   | September 30, 2024 |
|:-------------------|:----|:--|-------------------:|:----|:--|-------------------:|
| Audit Fees         |     | $ |            603,270 |     | $ |            620,210 |
| Audit Related Fees |     |   |             25,000 |     |   |             65,831 |
| Tax Fees           |     |   |             21,525 |     |   |             19,500 |
| All Other Fees     |     |   |                  — |     |   |                  — |
| Total              |     | $ |            649,795 |     | $ |            705,541 |

Audit Fees: Audit fees consist of fees billed for professional services rendered for the audit of our year-end financial statements and services that were normally provided in connection with statutory and regulatory filings. Audit-Related Fees