Company: ORBS
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004802
Chunk: 614

Company: Eightco Holdings Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 2
Chunk 614
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 the Company’s Compensation Committee, with Frank
Jennings serving as the chair. Frank Jennings, Mary Ann Halford, Louis Foreman have been appointed to serve on the Company’s Nominating
and Corporate Governance Committee, with Frank Jennings serving as the chair. Each of the committee charters is available on the Company’s
website at www.8co.holdings.

Audit
Committee

The
Audit Committee’s duties, which are specified in its charter include, but are not limited to:

    ●
    reviewing
    and discussing with management and the independent auditor the annual audited financial statements, and recommending to the board
    of directors whether the audited financial statements should be included in our annual reports;

    ●
    discussing
    with management and the independent auditor significant financial reporting issues and judgments made in connection with the preparation
    of our financial statements;

    ●
    discussing
    with management major risk assessment and risk management policies;

    ●
    monitoring
    the independence of the independent auditor;

    ●
    verifying
    the rotation of the lead (or coordinating) audit partner having primary responsibility for the audit and the audit partner responsible
    for reviewing the audit as required by law;

    ●
    reviewing
    and approving all related-party transactions;

    ●
    inquiring
    and discussing with management our compliance with applicable laws and regulations;

    ●
    pre-approving
    all audit services and permitted non-audit services to be performed by our independent auditor, including the fees and terms of the
    services to be performed;

    ●
    appointing
    or replacing the independent auditor;

    ●
    determining
    the compensation and oversight of the work of the independent auditor (including resolution of disagreements between management and
    the independent auditor regarding financial reporting) for the purpose of preparing or issuing an audit report or related work; and

    ●
    establishing
    procedures for the receipt, retention and treatment of complaints received by us regarding accounting, internal accounting controls
    or reports which raise material issues regarding our financial statements or accounting policies.

47

Nominating
and Corporate Governance Committee

The
Nominating and Corporate Governance Committee’s duties, which are specified in its charter, include, but are not limited to:

    ●
    identifying,
    evaluating, and selecting, or recommending that the board of directors approve, nominees for election to the board of directors;

    ●
    evaluating
    the performance of the