Company: GCL
Filing Date: 2025-09-05
Form Type: F-1/A
Source: 0001213900-25-085150
Chunk: 158

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-05
Form: F-1/A
Chunk 158
---
 other things:

| ● | appointing, compensating, retaining, evaluating, terminating and overseeing our independent registered 
 public accounting firm;                                                                                |

| ● | discussing with our independent registered public accounting firm their independence from management; |

| ● | reviewing with our independent registered public accounting firm the scope and results of their audit; |

| ● | pre-approving all audit and permissible non-audit services to be performed by our independent registered 
 public accounting firm;                                                                                  |

| ● | overseeing the financial reporting process and discussing with management and our independent registered 
 public accounting firm the interim and annual financial statements that we file with the SEC;            |

| ● | reviewing and monitoring our accounting principles, accounting policies, financial and accounting 
 controls and compliance with legal and regulatory requirements; and                               |

100

| ● | establishing procedures for the confidential anonymous submission of concerns regarding questionable 
 accounting, internal controls or auditing matters.                                                   |

Our board of directors has adopted a written charter for the audit committee which is available on our website at https://www.gclglobalholdings.com/. Compensation Committee Our compensation committee consists of Jacky Choo See Wee, Catherine Choo and Joshua Kewei Cui. Neither Mr. Choo nor Ms. Choo qualifies as an independent director. We rely on the “controlled company” exemption of the Nasdaq rules relating to compensation committee composition. The compensation committee’s responsibilities include, among other things:

| ● | reviewing and approving corporate goals and objectives relevant to the compensation of our Chief                                 
 Executive Officers, evaluating the performance of our Chief Executive Officer in light of these goals and objectives and setting 
 or making recommendations to the Board regarding the compensation of our Chief Executive Officer;                                |

| ● | reviewing and setting or making recommendations to our board of directors regarding the compensation 
 of our other executive officers;                                                                     |

| ● | making recommendations to our board of directors regarding the compensation of our directors; |

| ● | reviewing and approving or making recommendations to our board of directors regarding our incentive compensation and equity-based 
 plans and arrangements; and                                                                                                       |

| ● | appointing and overseeing any compensation consultants. |

Our board of directors has adopted a written charter for the compensation committee which is available on our website at https://www.gclglobalholdings.com/. Code of Ethics We have a code of ethics that applies to all of its executive officers, directors and employees, including its principal executive officer, principal financial officer, principal accounting officer or controller or persons performing similar functions. The code of ethics is available on