Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 209

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 209
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 of Directors The Board has an audit committee. The audit committee’s members and functions are described below. Audit Committee The audit committee consists of three directors, including Meyer Samuel Frucher, Tony Tsai and Hsiang-Chih Wang. Meyer Samuel Frucher is the chairperson of the audit committee. Tony Tsai satisfies the criteria of an audit committee financial expert as set forth under the applicable rules of the SEC. Each of the audit committee members satisfies the requirements for an “independent director” within the meaning of the Nasdaq listing rules and the criteria for independence set forth in Rule 10A-3of the Exchange Act. The audit committee oversees our accounting and financial reporting processes. The audit committee is responsible for, among other things:

| • |     | the quality and integrity of our financial statements, |

| • |     | internal control over financial reporting and disclosure controls and procedures, |

| • |     | our compliance with legal and regulatory requirements, |

| • |     | our independent registered public accounting firm’s qualifications and independence, |

| • |     | the performance of our internal audit function, and |

| • |     | the performance of our independent registered public accounting firm. |

Director Nominations The Board considers director candidates recommended for nomination by our shareholders during such times as they are seeking proposed nominees to stand for election at the next annual meeting of shareholders (or, if applicable, a special meeting of shareholders). Our shareholders that wish to nominate a director for election to our Board should follow the procedures set forth in the Company’s Third Amended and Restated Memorandum and Articles of Association. In general, in identifying and evaluating nominees for directors, the Board considers educational background, diversity of professional experience, knowledge of our business, integrity, professional reputation, independence, character, and the ability to exercise sound judgement, and relevant skills and experience, including financial literacy and experience in the context of the needs of the Board. 139

Code of Business Conduct and Ethics We have adopted a new code of business conduct (the “Code of Business Conduct”) that applies to all directors, executive officers and employees which is available on our website. The Code of Business Conduct is a “code of ethics” as defined in Item 406(b) of Regulation S-K.Copies of the Code of Business Conduct and charters for each of the Board committees will be provided without charge upon request from us and will be posted on our website. We will make any legally required disclosures regarding amendments to, or waivers of, provisions of our code of