Company: BPAC
Filing Date: 2025-04-09
Form Type: DRS
Source: 0001185185-25-000273
Chunk: 151

Company: Blueport Acquisition Ltd
Filing Date: 2025-04-09
Form: DRS
Chunk 151
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 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;    |

| ● | 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.                                           |

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Financial experts on audit committee

The audit committee will at all times be composed exclusively of independent directors who are “financially literate” as defined under the Nasdaq Stock Market Listing Rules as being able to read and understand fundamental financial statements, including a company’s balance sheet, income statement and cash flow statement.

In addition, we must certify to Nasdaq that the committee will have, at least one member who has past employment experience in finance or accounting, requisite professional certification in accounting, or other comparable experience or background that results in the individual’s financial sophistication. The board of directors has determined that [____] is qualified as an “audit committee financial expert,” as defined under the rules and regulations of the SEC.

Corporate governance and nominating committee

Effective as of the date of this prospectus, we will establish a compensation committee of the board of directors, which will consist of [____], [____] and [____] , each of whom is an independent director under the Nasdaq Stock Market Listing Rules. [____] will be the Chairperson of the compensation committee. The compensation committee’s duties, which will be specified in our Compensation Committee Charter, will include, but are not limited to:

Guidelines