Company: EMCRF
Filing Date: 2025-07-28
Form Type: DEF 14A
Source: 0001641172-25-021158
Chunk: 104

Company: Embrace Change Acquisition Corp.
Filing Date: 2025-07-28
Form: DEF 14A
Chunk 104
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 vacant by resignation or death of the Auditor, or by his becoming incapable of acting by reason of          
 illness or other disability at a time when his services are required, the directors shall fill the vacancy and determine the remuneration 
 of such Auditor.                                                                                                                          |

| 23.12 | Every                                                                                                                              
 Auditor of the Company shall have a right of access at all times to the books and accounts and vouchers of the Company and shall   
 be entitled to require from the directors and officers of the Company such information and explanation as may be necessary for the 
 performance of the duties of the Auditor.                                                                                          |

| 23.13 | Auditors                                                                                                                                
 shall, if so required by the directors, make a report on the accounts of the Company during their tenure of office at the next annual   
 general meeting following their appointment in the case of a company which is registered with the Registrar of Companies as an ordinary 
 company, and at the next extraordinary general meeting following their appointment in the case of a company which is registered with    
 the Registrar of Companies as an exempted company, and at any other time during their term of office, upon request of the directors     
 or any general meeting of the Members.                                                                                                  |

| 23.14 | Any                                                                                                                                      
 payment made to members of the Audit Committee (if one exists) shall require the review and approval of the directors, with any director 
 interested in such payment abstaining from such review and approval.                                                                     |

| 23.15 | The                                                                                                                                
 Audit Committee shall monitor compliance with the terms of the IPO and, if any non-compliance is identified, the Audit Committee   
 shall be charged with the responsibility to take all action necessary to rectify such non-compliance or otherwise cause compliance 
 with the terms of the IPO.                                                                                                         |

| 24. | Financial 
 year      |

Unless the directors otherwise specify, the financial year of the Company:

| (a) | shall                                                                              
 end on 31st December in the year of its incorporation and each following year; and |

| (b) | shall                                                                  
 begin when it was incorporated and on 1st January each following year. |

| 25. | Record 
 dates  |

Except to the extent of any conflicting rights attached to Shares, the directors may fix any time and date as the record date for:

| (a) | calling            
 a general meeting; |

| (b) | declaring             
 or paying a dividend; |

| (c) | making                                
 or issuing an allotment of Shares;