Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 141

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1
Chunk 141
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 financial position, results of operations
and cash flows for the period presented. Management intends to continue implement remediation steps to improve our disclosure controls
and procedures and our internal control over financial reporting. Specifically, we intend to expand and improve our review process for
complex securities and related accounting standards. We have improved this process by enhancing access to accounting literature, identification
of third-party professionals with whom to consult regarding complex accounting applications and consideration of additional staff with
the requisite experience and training to supplement existing accounting professionals.

We
believe, however, that a controls system, no matter how well designed and operated, cannot provide absolute assurance that the objectives
of the controls systems are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of
fraud or error, if any, within a company have been detected.

Management’s
Report on Internal Controls Over Financial Reporting

This
Annual Report on Form 10-K does not include a report of management’s assessment regarding internal control over financial reporting
or an attestation report of our independent registered public accounting firm due to a transition period established by rules of the
SEC for newly public companies.

Changes
in Internal Control over Financial Reporting

There
were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange
Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

    Item
    9B.
    Other
    Information

None.

    Item
    9C.
    Disclosure
    Regarding Foreign Jurisdictions that Prevent Inspections

Not
applicable.

  75 

PART
III

    Item
    10.
    Directors
    and Executive Officers of the Registrant

Directors
and Executive Officers

Our
current directors and executive officers are as follows:

    Name
     
    Age
     
    Position
  
    Yuk
    Man Lau
     
    69
     
    Chairperson
  
    Xin
    Wang
     
    46
     
    Chief
    Executive Officer and Director
  
    David
    Bamper
     
    55
     
    Chief
    Financial Officer and Director
  
    Wei
    Lu
     
    62
     
    Director
  
    Guohan
    Li
     
    43