Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 439

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 439
---
 the independent registered public accounting firm describing (1) the independent registered public accounting firm’s internal quality-control

<div align='center'>269</div>

procedures, (2) any material issues raised by the most recent internal 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 and (3) all relationships between the independent registered public accounting firm and us to assess the independent registered public accounting firm’s independence;

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 the section entitled “ CCIX’s 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;

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; and

advising the board and any other board committees if the clawback provisions of Rule 10D-1 under the Exchange Act (the “ SEC Clawback Rule ”) are triggered based upon a financial statement restatement or other financial statement change, with the assistance of management and to the extent that our securities continue to be listed on an exchange and subject to the SEC Clawback Rule.

The audit committee charter complies with the rules of the Nasdaq.

Compensation Committee

The CCIX Board has established a compensation committee. Mr. Lapping, Mr. Murphy and Mr. Sherman currently serve as members of the compensation committee. Mr. Murphy also serves as the chair of the compensation committee. Under the Nasdaq Rules and applicable SEC rules, we are required to have at least two members of the Compensation Committee, all of whom must be independent, subject to certain limited exceptions set forth under the Nasdaq rules.

We have adopted a compensation committee charter, which details the purpose and responsibility of the compensation committee, including, among other things:

reviewing and approving on an annual basis the corporate goals and objectives relevant to our Chief Executive Officer