Company: NMFCZ
Filing Date: 2025-04-03
Form Type: DEF 14A
Source: 0001140361-25-012061
Chunk: 34

Company: New Mountain Finance Corp
Filing Date: 2025-04-03
Form: DEF 14A
Chunk 34
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 the fiscal year ending December 31, 2025, subject to stockholder ratification. Audit Engagement Partner Selection Under SEC rules and Deloitte & Touche LLP’s practice, the lead engagement audit partner is required to change every five years, and the current lead engagement audit partner has held the position since 2021. Pre-Approval Policy The audit committee has established a pre-approval policy that describes the permitted audit, audit-related, consulting services and other services to be provided by Deloitte & Touche LLP, NMFC’s independent registered public accounting firm. The policy requires that the audit committee pre-approve the audit, non-audit and consulting services performed by the independent auditors in order to ensure that the provision of such services does not impair the auditors’ independence. Any requests for audit, audit-related, tax and other services that have not received general pre-approval must be submitted to the audit committee for specific pre-approval, irrespective of the amount, and cannot commence

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until such approval has been granted. Normally, pre-approval is provided at regularly scheduled meetings of the audit committee. However, the audit committee may delegate pre-approval authority to one or more of its members. The member or members to whom such authority is delegated shall report any pre-approval decisions to the audit committee at its next scheduled meeting. The audit committee does not delegate its responsibilities to pre-approve services performed by the independent registered public accounting firm to management. The Audit Committee pre-approved 100% of services described in this policy. Review with Management The audit committee has reviewed the audited financial statements and met and held discussions with management regarding the audited financial statements. Management has represented to the audit committee that NMFC’s financial statements were prepared in accordance with accounting principles generally accepted in the United States. Review and Discussion with Independent Registered Public Accounting Firm The audit committee has discussed with Deloitte & Touche LLP, NMFC’s independent registered public accounting firm, matters required to be discussed by the applicable requirements of the PCAOB. The audit committee receives and reviews the written disclosures and the letter from the independent registered public accounting firm required by the applicable requirements of the PCAOB, and has discussed Deloitte & Touche LLP’s independence with its representatives. The audit committee has also considered the compatibility of non-audit services with the auditors’ independence. Conclusion Based on the audit committee’s discussions with management and the independent registered public accounting firm, the audit committee’s review of the audited financial statements, the