Company: FLDDW
Filing Date: 2025-07-11
Form Type: S-1
Source: 0001213900-25-062935
Chunk: 195

Company: Fold Holdings, Inc.
Filing Date: 2025-07-11
Form: S-1
Chunk 195
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 our financial reporting processes and disclosure controls; •reviewing and approving the engagement of our independent auditors to perform audit services and any permissible non -auditservices; •reviewing the adequacy and effectiveness of our internal control policies and procedures, including reviewing, with the independent auditors, management’s plans with respect to the responsibilities, budget, staffing and effectiveness of our internal audit function, and reviewing and approving our head of internal audit (if established); •reviewing with the independent auditors the annual audit plan, including the scope of audit activities and all critical accounting policies and practices to be used by the Company; •obtaining and reviewing at least annually (if required by applicable stock exchange listing requirements) or as otherwise determined, a report by our independent auditors describing the independent auditors’ internal quality -controlprocedures and any material issues raised by the most recent internal quality -controlreview, peer review, or any inquiry or investigation by governmental or professional authorities; •setting clear hiring policies for employees or former employees of our independent auditors; •monitoring the rotation of partners of our independent auditors on our engagement team as required by law; •at least annually, reviewing relationships that may reasonably be thought to bear on the independence of the committee, receiving and 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 our independent auditor; •reviewing our annual and quarterly financial statements and reports, including the disclosures contained in “ Management’s Discussion and Analysis of Financial Condition and Results of Operations” and “ Risk Factors,” and discussing the statements and reports with our independent auditors and management; •reviewing with our independent auditors and management significant issues that arise regarding accounting principles and financial statement presentation and matters concerning the scope, adequacy and effectiveness of our financial controls and critical accounting policies; 120 •reviewing with management and our independent auditors any earnings announcements, disclosures and other financial information and guidance; •establishing procedures for the review, retention and investigation of complaints received by us regarding financial controls, accounting, auditing or other matters; •preparing the report that the SEC requires in our annual proxy statement; •reviewing and providing oversight of any related party transactions in accordance with our related party transaction policy and reviewing and monitoring compliance with legal and regulatory responsibilities, including our code of business conduct; •reviewing and discussing with management risks related to data privacy, technology and information security, including cybersecurity, back -upof