Company: CODI-PB
Filing Date: 2025-04-14
Form Type: DEF 14A
Source: 0001140361-25-013771
Chunk: 18

Company: Compass Diversified Holdings
Filing Date: 2025-04-14
Form: DEF 14A
Chunk 18
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 charters are available on our website at ir.compassdiversified.com/corporate-governance/governance-overview. The composition and responsibilities of each of the separately designated standing committees of our Board are described below. Audit Committee Ms. Shaffer, as chair, Mr. Bottiglieri, Ms. Locke Simon and Mr. Edwards have served on our Audit Committee since our 2024 Annual Meeting of Shareholders. Our Board determined that each member of the Audit Committee is “independent” and “financially literate” under the NYSE Listing Rules and the SEC rules and regulations applicable to audit committees, and that each of Ms. Shaffer, Mr. Bottiglieri, and Ms. Locke Simon is an “audit committee financial expert” under applicable SEC rules. The Audit Committee met six times during 2024. All Audit Committee members attended 100% of the Audit Committee’s meetings during 2024. The responsibilities of the Audit Committee are included in its written charter, which can be found on our website at the above link. Among other duties, our Audit Committee, which has been established in accordance with Section 3(a)(58)(A) of the Exchange Act, is responsible for:

| • | selecting, retaining, terminating and overseeing our independent auditor; |

| • | assisting our Board in fulfilling its oversight responsibilities relating to the integrity of our financial statements, our compliance with legal and regulatory |

requirements, our adherence to policies regarding ethics and business practices and our enterprise risk-management practices;

| • | approving, or pre-approving, all audit and permissible non-audit services of our independent auditor; |

| • | reviewing, in conjunction with management and our independent auditor the effectiveness of our accounting and internal control functions and procedures; |

| • | reviewing the Company’s quarterly and annual audited financial statements and reports from internal and external auditors and recommending inclusion of such financial statements in the periodic reports filed with the SEC; |

| • | overseeing the processes and procedures for the receipt, retention and treatment of submissions received by the Company regarding accounting, internal accounting controls over financial reporting or auditing matters; |

| • | assisting our Board in fulfilling its oversight responsibilities with respect to cybersecurity threats and developments and the Company’s cybersecurity risk programs, policies, practices and risk mitigation strategies; |

| • | overseeing the Company’s internal audit function; and |

| • | reviewing and approving the calculation of any profit allocation payment due to the holders of the Company’s allocation interests. |

Compensation Committee Mr.