Company: LDWY
Filing Date: 2025-09-26
Form Type: PRE 14A
Source: 0001104659-25-093874
Chunk: 26

Company: LENDWAY, INC.
Filing Date: 2025-09-26
Form: PRE 14A
Chunk 26
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 |       ​ | ​ | ​              
 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

PRELIMINARY PROXY STATEMENT – SUBJECT TO COMPLETION

AUDIT COMMITTEE REPORT The Audit Committee provides independent and objective oversight of our financial reporting. Management has primary responsibility for our financial statements and reporting process, including our systems of internal controls. Our independent registered public accounting firm is responsible for expressing an opinion on the conformity of our financial statements with accounting principles generally accepted in the United States. In performing its functions, the Audit Committee:

| ● | Met with the Company’s independent registered public accounting firm, with and without management present, to discuss the overall scope and plans for their audit, the results of their audit and their evaluation of the Company’s internal controls; |

| ● | Discussed with the Company’s independent registered public accounting firm the matters required to be discussed by the applicable requirements of the Public Company Oversight Board and the SEC; and |

| ● | Received the written disclosures and the letter from the Company’s independent registered public accounting firm required by applicable requirements of the Public Company Accounting Oversight Board regarding such firm’s communications with the audit committee concerning independence and discussed with representatives of such firm its independence from management and the Company. |

Based on the foregoing and the Audit Committee’s review of the representations of management and the report of such firm,