Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 103

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 16B
Chunk 103
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ITEM 16B. CODE OF ETHICS

We have adopted a Code of Ethics and Business
Conduct, or the Code of Ethics, that is applicable to all of our employees, officers and directors and is available on our website at
www. arbiotgroup. com. Information contained on, or that can be accessed through, our website does not constitute a part of this Annual
Report and is not incorporated by reference herein. If we make any amendment to the Code of Ethics or grant any waivers, including any
implicit waiver, from a provision of the Code of Ethics, we will disclose the nature of such amendment or waiver on our website to the
extent required by the rules and regulations of the SEC. Under Item 16B of Form 20-F, if a waiver or amendment of the Code of Ethics applies
to our principal executive officer, principal financial officer, principal accounting officer or controller and relates to standards promoting
any of the values described in Item 16B(b) of Form 20-F, we are required to disclose such waiver or amendment on our website in accordance
with the requirements of Instruction 4 to such Item 16B.

ITEM 16C PRINCIPAL ACCOUNTANT FEES AND SERVICES