Company: DERM
Filing Date: 2025-04-18
Form Type: PRE 14A
Source: 0001104659-25-036338
Chunk: 26

Company: Journey Medical Corp
Filing Date: 2025-04-18
Form: PRE 14A
Chunk 26
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 and to discuss any and all significant accounting issues. Management and our independent registered public accounting firm advised the Audit Committee that each of the financial statements were prepared in accordance with generally accepted accounting principles. The Audit Committee’s review included a discussion of the matters required to be discussed pursuant to the applicable requirements of the Public Company Accounting Oversight Board (“PCAOB”) and the SEC including, among other things, the following: • Methods used to account for significant or unusual transactions; • The effect of any accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus; • The process used by management to formulate sensitive accounting estimates and the basis for the independent registered public accounting firm’s conclusion regarding the reasonableness of any such estimates; and • Any disagreements with management over the application of accounting principles, the basis for management’s accounting estimates and the disclosures necessary in the financial statements. The Audit Committee has received the written disclosures and the letter from KPMG, as required by the standards of the PCAOB, regarding KPMG’s communications with the Audit Committee concerning independence and has discussed with KPMG their independence. Finally, the Audit Committee continues to monitor the scope and adequacy of our internal controls and other procedures, including any and all proposals for adequate staffing and for strengthening internal procedures and controls where appropriate and necessary. On the basis of these reviews and discussions, the Audit Committee recommended to the Board that it approve the inclusion of our audited financial statements in our Annual Report on Form 10-K for the year ended December 31, 2024, for filing with the SEC. The Audit Committee reviewed its written charter previously adopted by our Board. Following this review, the Audit Committee determined that no changes needed to be made with respect to the Audit Committee charter at this time. By the Audit Committee Neil Herskowitz
Justin Smith
Miranda Toledano
Dated , 2025 15

TABLE OF CONTENTS

OUR EXECUTIVE OFFICERS Executive Officers Our current executive officers are as follows:

| Name           | ​ | ​ | Age | ​ | ​ | Position                                         | ​ |
| Claude Maraoui | ​ | ​ |  59 | ​ | ​ | President, Chief Executive Officer and Director  | ​ |
| Ramsey Alloush | ​ | ​ |  40 | ​ | ​ | Chief Operating Officer                          | ​ |
| Joseph Benesch | ​ | ​ |  58 | ​ | ​ | Chief Financial Officer and Corporate Controller | ​ |

No executive officer is