Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 213

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 213
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 quality-control review, or peer review, of the audit firm, or by any      
 inquiry or investigation by governmental or professional authorities, within the preceding five years respecting one or more independent 
 audits carried out by the firm and any steps taken to deal with such issues;                                                             |

| ● | meeting                                                                                                                              
 to review and discuss our annual audited financial statements and quarterly financial statements with management and the independent 
 auditor, including reviewing our specific disclosures under “Management’s Discussion and Analysis of Financial Condition             
 and Results of Operations”; reviewing and approving any related party transaction required to be disclosed pursuant to               
 Item 404 of Regulation S-K promulgated by the SEC prior to us entering into such transaction; and                                    |

| ● | reviewing                                                                                                                                 
 with management, the independent auditors, and our legal advisors, as appropriate, any legal, regulatory or compliance matters, including 
 any correspondence with regulators or government agencies and any employee complaints or published reports that raise material issues     
 regarding our financial statements or accounting policies and any significant changes in accounting standards or rules promulgated        
 by the Financial Accounting Standards Board, the SEC or other regulatory authorities.                                                     |

Compensation Committee

Upon the effectiveness of
the registration statement of which this prospectus forms a part, we will establish a compensation committee of the board of directors.
The initial members of our compensation committee will be Sam Lynn and [●]. Under Nasdaq listing rules and applicable SEC rules,
we are required to have at least two members of the compensation committee, all of whom must be independent. Sam Lynn and [●] are
independent and [●] chairs the compensation committee.

We will adopt a compensation committee charter, which will detail the principal functions of the compensation committee, including:

| ● | reviewing                                                                                                                    
 and approving on an annual basis the corporate goals and objectives relevant to our chief executive officer’s compensation,  
 evaluating our chief executive officer’s performance in light of such goals and objectives and determining and approving the 
 remuneration (if any) of our chief executive officer based on such evaluation;                                               |

| ● | reviewing                                                                                                                              
 and making recommendations to our board of directors with respect to the compensation, and any incentive compensation and equity-based 
 plans that are subject to board approval of all of our other officers;                                                                 |

| ● | reviewing                                      
 our executive compensation policies and plans; |

| ● | implementing                                                                  
 and administering our incentive compensation equity-based remuneration plans; |

| ● | assisting                                                                                   
 management in complying with our proxy statement and annual report disclosure requirements