Company: FLDDW
Filing Date: 2025-04-01
Form Type: S-1
Source: 0001213900-25-026537
Chunk: 164

Company: Fold Holdings, Inc.
Filing Date: 2025-04-01
Form: S-1
Chunk 164
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itors and management;        |

| ● | reviewing with our independent auditors and management significant issues that arise regarding accounting                              
 principles and financial statement presentation and matters concerning the scope, adequacy and effectiveness of our financial controls 
 and critical accounting policies;                                                                                                      |

97

| ● | reviewing with management and our independent auditors any earnings announcements, disclosures and other 
 financial information and guidance;                                                                      |

| ● | establishing procedures for the review, retention and investigation of complaints received by us regarding 
 financial controls, accounting, auditing or other matters;                                                 |

| ● | preparing the report that the SEC requires in our annual proxy statement; |

| ● | reviewing and providing oversight of any related party transactions in accordance with our related party                              
 transaction policy and reviewing and monitoring compliance with legal and regulatory responsibilities, including our code of business 
 conduct;                                                                                                                              |

| ● | reviewing and discussing with management risks related to data privacy, technology and information security,                           
 including cybersecurity, back-up of information systems, and policies and procedures that we have in place to monitor and control such 
 exposures;                                                                                                                             |

| ● | reviewing our major financial risk exposures, including the guidelines and policies to govern the process 
 by which risk assessment and risk management is implemented;                                              |

| ● | reviewing any analyses prepared by management or the independent auditors setting forth significant financial                         
 reporting issues and judgments made in connection with the preparation of the financial statements, including analyses of the effects 
 of alternative GAAP methods on the financial statements;                                                                              |

| ● | reviewing with management and the independent auditors any disagreement between them regarding financial                                   
 reporting, accounting practices or policies, or other matters, that individually or in the aggregate could be significant to our financial 
 statements or the independent auditor’s report, reviewing management’s response, and resolving any other conflicts or disagreements        
 regarding financial reporting;                                                                                                             |

| ● | considering and reviewing with management, the independent auditors, and outside advisors or accountants                                 
 any correspondence with regulators or governmental agencies and any published reports that raise material issues regarding our financial 
 statements or accounting policies;                                                                                                       |

| ● | reviewing with management legal and regulatory compliance and any material current, pending or threatened 
 legal matters; and                                                                                        |

| ● | reviewing and evaluating on an annual basis the performance of the audit committee and the audit committee 
 charter.                                                                                                   |

The composition and function of the audit committee complies with all applicable requirements of the Sarbanes-Oxley Act, SEC rules and regulations and Nasdaq listing rules. Compensation Committee Our