RAND CAPITAL CORPORATION Auditor
The independent registered public accounting firm that signed the audit report in each annual report on Form 10-K, newest first. PCAOB firm ID and the internal-control attestation are as tagged on the cover from fiscal 2021; earlier rows come from the signed report text.
- 2026-03-31: Fiscal year end 2025-12-31; Auditor Withum Smith+Brown, PC; PCAOB firm ID 100; Location Buffalo, New York.
- 2026-03-05: Fiscal year end 2025-12-31; Auditor Withum Smith+Brown, PC; PCAOB firm ID 100; Location Buffalo, New York.
- 2025-03-10: Fiscal year end 2024-12-31; Auditor Freed Maxick P.C. (F/K/A Freed Maxick CPAs, P.C.); PCAOB firm ID 317; Location Buffalo, New York.
- 2024-03-05: Fiscal year end 2023-12-31; Auditor Freed Maxick CPAs, P.C.; PCAOB firm ID 317; Location Buffalo, New York.
| Filed | Fiscal year end | Auditor | PCAOB firm ID | Location | Internal-control attestation |
|---|---|---|---|---|---|
| 2026-03-31 | 2025-12-31 | Withum Smith+Brown, PC | 100 | Buffalo, New York | No |
| 2026-03-05 | 2025-12-31 | Withum Smith+Brown, PC | 100 | Buffalo, New York | No |
| 2025-03-10 | 2024-12-31 | Freed Maxick P.C. (F/K/A Freed Maxick CPAs, P.C.) | 317 | Buffalo, New York | No |
| 2024-03-05 | 2023-12-31 | Freed Maxick CPAs, P.C. | 317 | Buffalo, New York | No |