Company: OCC
Filing Date: 2025-02-28
Form Type: DEF 14A
Source: 0001437749-25-005577
Chunk: 60

Company: OPTICAL CABLE CORP
Filing Date: 2025-02-28
Form: DEF 14A
Chunk 60
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 an adequate internal control structure and procedures for financial reporting, and (ii) the Company’s management to assess at the end of each fiscal year the effectiveness of the Company’s internal control structure and procedures for financial reporting.

The Company’s management team completed its required assessment of the Company’s internal control structure and procedures for financial reporting as of October 31, 2024. The Audit Committee has been involved in the appropriate oversight of management’s Section 404(a) compliance program.

Based on the Audit Committee’s discussion with management and the independent registered public accounting firm and the Audit Committee’s review of the representation of management regarding the audited consolidated financial statements and of the report of the independent registered public accounting firm, the Audit Committee recommended to the Board of Directors, and the Board has approved, that the audited consolidated financial statements be included in the Company’s Annual Report on Form 10-K for the fiscal year ended October 31, 2024, for filing with the Securities and Exchange Commission.

| Respectfully submitted,         
 Craig H. Weber,                 
 Chairman of the Audit Committee 
 Randall H. Frazier,             
 Member of the Audit Committee   
 John A. Nygren,                 
 Member of the Audit Committee   |

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INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

Principal Accounting Fees

Brown, Edwards & Company, L.L.P. (“Brown Edwards”) audited the Company’s consolidated financial statements for the fiscal year ended October 31, 2023. During the first quarter of fiscal year 2024, Brown Edwards informed the Company that they were closing their public company audit practice and would no longer be performing audits for public companies. During the fiscal year ended October 31, 2023, and the subsequent interim period through April 25, 2024, there were no: (1) disagreements with Brown Edwards on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of the disagreement, or (2) reportable events. The audit report of Brown Edwards on the consolidated financial statements of Optical Cable Corporation and subsidiaries as of and for the year ended October 31, 2023 did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles. In 2024, Brown Edwards dual-dated their 2023 report, with respect to the effects