Company: OXLCZ
Filing Date: 2025-09-04
Form Type: DEF 14A
Source: 0001213900-25-084505
Chunk: 31

Company: Oxford Lane Capital Corp.
Filing Date: 2025-09-04
Form: DEF 14A
Chunk 31
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 Firm Selection/Ratification At least annually, the Audit Committee reviews the Company’s independent registered public accounting firm to decide whether to retain such firm on behalf of the Company. PricewaterhouseCoopers LLP has been the Company’s independent registered public accounting firm since 2010. When conducting its latest review of PricewaterhouseCoopers LLP, the Audit Committee actively engaged with PricewaterhouseCoopers LLP’s engagement partners and considered, among other factors: •the professional qualifications of PricewaterhouseCoopers LLP and that of the lead audit partner and other key engagement members relative to the current and ongoing needs of the Company; •PricewaterhouseCoopers LLP’s historical and recent performance on the Company’s audits, including the extent and quality of PricewaterhouseCoopers LLP’s communications with the Audit Committee related thereto; •senior management’s assessment of PricewaterhouseCoopers LLP’s performance; •the appropriateness of PricewaterhouseCoopers LLP’s fees relative to both efficiency and audit quality; •PricewaterhouseCoopers LLP’s independence policies and processes for maintaining its independence; •PCAOB audit quality inspection reports on PricewaterhouseCoopers LLP; •PricewaterhouseCoopers LLP’s tenure as the Company’s independent registered public accounting firm and its related depth of understanding of the Company’s businesses, operations and systems and the Company’s accounting policies and practices; •PricewaterhouseCoopers LLP’s professional integrity and objectivity; and •the relative benefits, challenges, overall advisability and potential impact of selecting a different independent registered public accounting firm. As a result of this evaluation, the Audit Committee approved the appointment of PricewaterhouseCoopers LLP for the fiscal year ending March 31, 2026. Audit Engagement Partner Selection Under SEC rules and PricewaterhouseCoopers LLP’s practice, the lead engagement audit partner is required to change every five years, and a new lead audit partner has been appointed beginning with the fiscal year ending March 31, 2021. The Audit Committee interviewed the lead audit partner and considered her professional qualifications in light of the Company’s needs. The Audit Committee has approved the lead audit partner. Pre-Approval Policy The Audit Committee has established a pre -approvalpolicy that describes the permitted audit, audit -related, tax and other services to be provided by PricewaterhouseCoopers LLP, the Company’s independent registered public accounting firm. The policy requires that the Audit Committee pre -approvethe audit and non -aud