Company: OXLCZ
Filing Date: 2025-05-20
Form Type: N-CSR
Source: 0001213900-25-045605
Chunk: 126

Company: Oxford Lane Capital Corp.
Filing Date: 2025-05-20
Form: N-CSR
Chunk 126
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 Oxford Lane Capital Corp. The Registrant did not make any amendments to or grant any waivers, including implicit waivers, from any provisions of the code of business conduct and ethics during the period covered by this report. The Registrant’s code of business conduct and ethics can be accessed via the Registrant’s website at http://www.oxfordlanecapital.com. Item 3. Audit Committee Financial Expert The Registrant’s Board of Directors has determined that Registrant has at least one “audit committee financial expert” (as defined in Item 3 of Form N -CSR) serving on its Audit Committee. The Audit Committee financial expert is David S. Shin based on his experience in investment banking and accounting. Mr. Shin is “independent” within the meaning of that term used in Form N -CSR. Item 4. Principal Accountant Fees and Services a) Audit Fees. The aggregate fees billed for professional services rendered by PricewaterhouseCoopers LLP (“PwC”), the Registrant’s independent registered public accounting firm, for services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for the fiscal years ended March 31, 2025 and 2024 were $1,135,848 and $976,444, respectively. These fees include services provided in connection with securities offerings. b) Audit-Related Fees. No such fees were billed during the last two fiscal years for audit -relatedservices provided by PwC. c) Tax Fees. The aggregate fees billed for professional services by PwC for tax compliance, tax advice and tax planning in the fiscal years ended March 31, 2025 and 2024 were $0 and $0, respectively. d) All Other Fees. No such fees were billed during the last two fiscal years for products and services provided by PwC. e)(1). The Registrant’s Audit Committee is required to pre -approveany independent accountant’s engagement to render audit and/or permissible non -auditservices (including the fees charged and proposed to be charged by the independent accountants), subject to the exceptions under Section 10A(i) (1)(B) of the 1934 Act, and as otherwise required by law. The Audit Committee also is required to pre -approvenon -auditservices performed by the Registrant’s principal accountant for the Registrant’s investment adviser (not including any sub -adviserwhose role is primarily portfolio management and is subcontracted with or overseen by another investment adviser