Company: OXLCZ
Filing Date: 2025-09-04
Form Type: DEF 14A
Source: 0001213900-25-084505
Chunk: 32

Company: Oxford Lane Capital Corp.
Filing Date: 2025-09-04
Form: DEF 14A
Chunk 32
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itservices performed by the independent auditor in order to assure that the provision of such service does not impair the auditor’s independence. 20 Any requests for audit, audit -related, tax and other services that have not received general pre -approvalmust be submitted to the Audit Committee for specific pre -approval, irrespective of the amount, and cannot commence until such approval has been granted. Normally, pre -approvalis provided at regularly scheduled meetings of the Audit Committee. However, the Audit Committee may delegate pre -approvalauthority to one or more of its members. The member or members to whom such authority is delegated shall report any pre -approvaldecisions to the Audit Committee at its next scheduled meeting. The Audit Committee does not delegate its responsibilities to pre -approveservices performed by the independent registered public accounting firm to management. During the year ended March 31, 2025, the Audit Committee pre -approved100% of non -auditservices in accordance with the pre -approvalpolicy described above. Review with Management The Audit Committee has reviewed the audited financial statements and met and held discussions with management regarding the audited financial statements. Management has represented to the Audit Committee that the Company’s financial statements were prepared in accordance with accounting principles generally accepted in the United States. Review and Discussion with Independent Registered Public Accounting Firm The Audit Committee has discussed with PricewaterhouseCoopers LLP, the Company’s independent registered public accounting firm, matters required to be discussed by standards promulgated by the American Institute of Certified Public Accountants and the PCAOB. The Audit Committee received and reviewed the written disclosures and the letter from the independent registered public accounting firm required by the applicable requirements of the Public Company Accounting Oversight Board (United States) and has discussed with the auditors the auditors’ independence. The Audit Committee has also considered the compatibility of non -auditservices with the auditors’ independence. The Audit Committee met with members of senior management and the independent registered public accounting firm to review the certifications provided by the Chief Executive Officer and Chief Financial Officer under Sarbanes -Oxley, the rules and regulations of the SEC and the overall certification process. At this meeting, company officers reviewed each of the Sarbanes -Oxleycertification requirements concerning internal control over financial reporting and any fraud, whether or not material, involving management or other employees with a significant role in internal control over financial reporting. Conclusion Based on the Audit Committee’s discussion with management and the independent registered public accounting firm, the Audit Committee’s review of the audited financial statements