Company: FLDDW
Filing Date: 2025-01-24
Form Type: 424B3
Source: 0001213900-25-006075
Chunk: 406

Company: Fold Holdings, Inc.
Filing Date: 2025-01-24
Form: 424B3
Chunk 406
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 reviewing a letter from the independent auditor affirming their independence, discussing the potential effects of any such relationship, and assessing and otherwise taking the appropriate action to oversee the independence of New Fold’s independent auditor; •reviewing New Fold’s annual and quarterly financial statements and reports, including the disclosures contained in “ Fold Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “ Risk Factors,” and discussing the statements and reports with New Fold’s independent auditors and management; •reviewing with New Fold’s independent auditors and management significant issues that arise regarding accounting principles and financial statement presentation and matters concerning the scope, adequacy and effectiveness of New Fold’s financial controls and critical accounting policies; •reviewing with management and New Fold’s independent auditors any earnings announcements, disclosures and other financial information and guidance; •establishing procedures for the review, retention and investigation of complaints received by New Fold regarding financial controls, accounting, auditing or other matters; •preparing the report that the SEC requires in New Fold’s annual proxy statement; 257 •reviewing and providing oversight of any related party transactions in accordance with New Fold’s related party transaction policy and reviewing and monitoring compliance with legal and regulatory responsibilities, including New Fold’s code of business conduct and ethics; •reviewing and discussing with management risks related to data privacy, technology and information security, including cybersecurity, back -upof information systems, and policies and procedures that New Fold has in place to monitor and control such exposures; •reviewing New Fold’s major financial risk exposures, including the guidelines and policies to govern the process by which risk assessment and risk management is implemented; •reviewing any analyses prepared by management or the independent auditors setting forth significant financial reporting issues and judgments made in connection with the preparation of the financial statements, including analyses of the effects of alternative GAAP methods on the financial statements; •reviewing with management and the independent auditors any disagreement between them regarding financial reporting, accounting practices or policies, or other matters, that individually or in the aggregate could be significant to New Fold’s financial statements or the independent auditor’s report, reviewing management’s response, and resolving any other conflicts or disagreements regarding financial reporting; •considering and reviewing with management, the independent auditors, and outside advisors or accountants any correspondence with regulators or governmental agencies and any published reports that raise material issues regarding New Fold’s financial statements or accounting policies; •reviewing with management legal and regulatory compliance and any material current, pending or threatened legal matters; and •reviewing and evaluating on an