Company: FCRX
Filing Date: 2025-03-28
Form Type: DEF 14A
Source: 0001133228-25-003192
Chunk: 30

Company: Crescent Capital BDC, Inc.
Filing Date: 2025-03-28
Form: DEF 14A
Chunk 30
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 services include attestation services that are not required by statute or regulation, consultations concerning financial accounting and reporting standards, and fees related to requests for documentation and information from regulatory and other government agencies. TaxFees. Tax fees consist of fees incurred for professional services for tax compliance. These services include assistance regarding federal, state, and local tax compliance. All Other Fees. All other fees include fees for other attestation services.

20

Report
of the Audit Committee

The
following is the report of the Audit Committee of the Corporation with respect to the Corporation’s audited financial statements
for the year ended December 31, 2024.

The
Audit Committee oversees the Corporation's accounting and financial reporting processes and the audits of the Corporation's financial
statements. Management is responsible for the preparation, presentation, and integrity of the Corporation's financial statements, the
Corporation's accounting and financial and reporting principles, and internal controls and procedures designed to assure compliance with
accounting standards and applicable laws and regulations. The Audit Committee reviewed the audited financial statements in the Corporation's
Annual Report on Form 10-K for the year ended December 31, 2024 (the “Form 10-K”) with management and discussed
the quality of the accounting principles, the reasonableness of significant judgments, and the clarity of disclosures in the financial
statements.

The
Audit Committee has considered and discussed the above-described December 31, 2024 audited financial statements with management and
with E&Y. The Audit Committee has also discussed with E&Y the matters required to be discussed by the applicable requirements
of the Public Company Accounting Oversight Board (“PCAOB”). The Audit Committee reviewed with E&Y, who is responsible
for expressing an opinion on the conformity of those audited financial statements with generally accepted accounting principles, their
judgment as to the quality, not just the acceptability, of the Corporation’s accounting principles and such other matters as are
required to be discussed with the Audit Committee under generally accepted auditing standards. Finally, the Audit Committee reviewed the
written disclosures and letters from E&Y required by the applicable requirements of the PCAOB, regarding E&Y’s communications
with the Audit Committee concerning independence, and has considered whether the provision of other non-audit services by E&Y to the
Corporation are compatible with maintaining E&Y’s independence, and has discussed with E&Y its independence from the Corporation.

The
Audit Committee discussed with E&Y the overall scope and plans