secwatch.observer — SEC 8-K summary
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Issuer:     RAND CAPITAL CORP (RAND)
CIK:        0000081955
Form:       8-K
Filed at:   2025-09-11T23:59:59+00:00
Accession:  0001493152-25-013089
Event type: other_material
Sentiment:  neutral
Materiality: 0.30
Item codes: 4.01, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

Rand Capital replaces auditor Freed Maxick with Withum after FM asset acquisition
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- 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.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/81955/000149315225013089/0001493152-25-013089-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/81955/000149315225013089/form8-k.htm
  HTML page:      https://secwatch.observer/filing/0001493152-25-013089

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