Company: LANDO
Filing Date: 2025-03-21
Form Type: DEF 14A
Source: 0001193125-25-059811
Chunk: 28

Company: GLADSTONE LAND Corp
Filing Date: 2025-03-21
Form: DEF 14A
Chunk 28
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,000 |
| Tax Fees           |     |   | 104,135 |     |   |   171,675 |
| Audit-Related Fees |     |   |       — |     |   |    73,350 |
| All Other Fees     |     |   |       — |     |   |         — |
| Total              |     | $ | 949,135 |     | $ | 1,042,025 |

In the table above, in accordance with the SEC’s definitions and rules, “audit fees” are fees for professional services for the audit of a company’s financial statements included in the annual report on Form 10-K,for the review of a company’s financial statement included in quarterly reports on Form 10-Q,and for services that are normally provided by the accounting firm in connection with the statutory and regulatory filings or engagements. “Audit related fees” are assurance related services that traditionally are performed by the independent accountant, such as attest services that are not required by statute or regulation, including fees for comfort letters, consents, and assistance with and review of documents filed with the SEC. “Tax fees,” in accordance with the 21

SEC’s definitions and rules are fees for tax compliance, tax advice and tax planning. All fees described above were pre-approved by the Audit
Committee in accordance with the policy and procedures described below.

Pre-ApprovalPolicy and Procedures

The Audit Committee has adopted a policy and procedures for the pre-approval of audit and non-audit services rendered by our independent registered public accounting firm, PwC. Pursuant to the policy, specified services in the defined categories of audit services, audit-related services and tax services
up to specified amounts are generally pre-approved. Pre-approval may also be given as part of the Audit Committee’s approval of the scope of the engagement of the
independent registered public accounting firm or on an individual explicit case-by-case basis before the independent registered public accounting firm is engaged to
provide each service. The pre-approval of services may be delegated to one or more of the Audit Committee’s members, but the decision must be reported to the full Audit Committee at its next scheduled
meeting.

The Audit Committee has determined that the rendering of the services other than audit services by PwC, when incurred, is
compatible with maintaining the principal independent registered public accounting firm’s independence.

THE BOARD OF DIRECTORS RECOMMENDS A VOTE “FOR” PROPOSAL 2.

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REPORT OF THE AUDIT