Company: SERV
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001140361-25-015733
Chunk: 14

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 14
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 Goldberg and Vincent and Ms. Sarafan. Our Board has determined that each member of the audit committee satisfies the independence requirements under Nasdaq listing standards and Rule 10A-3(b)(1) of the Exchange Act. The chair of the audit committee is Mr. Goldberg. Our Board has determined that each of Mr. Goldberg and Ms. Sarafan is an “audit committee financial expert” within the meaning of SEC regulations. Each member of the audit committee can read and understand fundamental financial statements in accordance with applicable requirements. In arriving at these determinations, our Board has examined each audit committee member’s scope of experience and the nature of their employment. The primary purpose of the audit committee is to discharge the responsibilities of our Board with respect to our corporate accounting and financial reporting processes, systems of internal control and financial statement audits, and to oversee our independent registered public accounting firm. Specific responsibilities of the audit committee include:

| • | helping our Board oversee our corporate accounting and financial reporting processes; |

| • | managing the selection, engagement, qualifications, independence, and performance of a qualified firm to serve as the independent registered public accounting firm to audit our financial statements; |

| • | reviewing and discussing the scope and results of the audit with the independent registered public accounting firm, and reviewing, with management and the independent accountants, our interim and year-end operating results; |

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| • | obtaining and reviewing a report by the independent registered public accounting firm at least annually that describes our internal quality control procedures, any material issues with such procedures and any steps taken to deal with such issues when required by applicable law; |

| • | establishing procedures for employees to submit concerns anonymously about questionable accounting or audit matters; |

| • | overseeing our policies on risk assessment and risk management; |

| • | overseeing compliance with our Code of Business Conduct and Ethics; |

| • | reviewing related person transactions; and |

| • | approving or, as required, pre-approving audit and permissible non-audit services to be performed by the independent registered public accounting firm. |

Our audit committee operates under a written charter that satisfies the applicable rules and regulations of the SEC and the Nasdaq listing standards. A copy of the charter of our audit committee is available on our website at www.serverobotics.com under “Investors — Governance Overview.” Compensation Committee Our compensation committee consists of Ms. Sarafan and Mr. Vincent. The chair of the compensation committee is Mr. Vincent. Our Board has determined that both members of