Company: GHRS
Filing Date: 2025-07-29
Form Type: 20-F/A
Source: 0001140361-25-027850
Chunk: 261

Company: GH Research PLC
Filing Date: 2025-07-29
Form: 20-F/A
Chunk 261
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 of our financial statements; and, |

159 Table of Contents

| ● | design and maintain controls over the preparation and review of account reconciliations, journal entries and financial statements, including maintaining appropriate segregation of duties and controls 
 over information technology systems.                                                                                                                                                                    |

Since our initial public offering in 2021, we completed the following measures to remediate the underlying causes that gave rise to the previously disclosed material weaknesses:

| ● | hired additional qualified professionals to enhance the depth and competence of our accounting and finance team; |

| ● | designed and implemented business process and information technology controls to ensure appropriate segregation of duties is in place, including periodic monitoring controls to ensure segregation of 
 duties and access remains appropriate;                                                                                                                                                                 |

| ● | implemented information technology systems, and, designed and implemented information technology general controls to support our internal controls over financial reporting processes and procedures; 
 and,                                                                                                                                                                                                  |

| ● | improved the overall oversight and review procedures related to designing and maintaining formal accounting policies and effective financial processes and controls over the fair presentation of 
 financial statements, including the preparation and review of account reconciliations, journal entries and financial statements.                                                                  |

Management has concluded that the actions taken to design and maintain our internal control over financial reporting, as well as the results of our testing over the design and operating effectiveness of these controls, remediated the previously identified material weaknesses as of December 31, 2024.

| ITEM 16. | [RESERVED] |

A. Audit Committee Financial Expert Our Board of Directors has determined that each of Dermot Hanley, Michael Forer and Duncan Moore is considered an “audit committee financial expert” as defined by the SEC. Our Board of Directors has determined that each of Dermot Hanley, Michael Forer and Duncan Moore satisfies the “independence” requirements set forth in Rule 10A-3 under the Exchange Act. B. Code Of Ethics We have adopted a Code of Business Conduct and Ethics, or the Code of Ethics, that is applicable to all of our employees, executive officers and directors. The Code of Ethics is available on our website www.ghres.com. The audit committee of our Board of Directors is responsible for overseeing the Code of Ethics and is required to approve any waivers of the Code of Ethics for employees, executive officers and directors. We expect that any substantive amendments to the Code of Ethics will be disclosed on our website and we will also publicly disclose any waivers for executive officers or directors of its requirements on our website within four business days following such waiver. For the