RAND CAPITAL CORP (RAND): auditor change — Rand Capital replaces auditor Freed Maxick with Withum after FM asset acquisition

RAND CAPITAL CORP

Audit Committee and Board approved change on September 11, 2025.
Freed Maxick replaced due to acquisition of certain assets by Withum.
No disagreements or reportable events with FM in fiscal 2023 and 2024.
Withum appointed as independent auditor for fiscal year ending December 31, 2025.
Freed Maxick letter agreeing with disclosures filed as Exhibit 16.1.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

RAND CAPITAL CORP engaged Withum Smith+Brown, PC as its auditor.

Action: engagement
Auditor: Withum Smith+Brown, PC

Exact text from the filing

the Audit Committee and the Board each approved the engagement of Withum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately

View on SEC.gov

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

RAND CAPITAL CORP dismissed Freed Maxick, P.C. as its auditor.

Action: dismissal
Auditor: Freed Maxick, P.C.
Successor: Withum Smith+Brown, PC

Exact text from the filing

(a) Replacement of Previous Independent Registered Public Accounting Firm On September 11, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Rand Capital Corporation (the “Company”) and the Board each approved the replacement of Freed Maxick, P.C. (“FM”) as the Company’s independent registered public accounting firm, due to the acquisition of certain assets of FM by Withum Smith+Brown,

View on SEC.gov

Browse all auditor changes →

RAND CAPITAL CORP filing history →

Source: SEC EDGAR

accession 0001493152-25-013089

view filing index on sec.gov

view primary document

Machine-readable: JSON · Markdown · Plain text

This headline and bullets were generated automatically by deepseek-v4-flash:cloud@v2 from the public filing. Read the source on SEC.gov before relying on any specific claim. Not investment advice. See methodology for how this pipeline works.