Company: IONQ
Filing Date: 2025-04-28
Form Type: DEF 14A
Source: 0000950170-25-059289
Chunk: 21

Company: IonQ, Inc.
Filing Date: 2025-04-28
Form: DEF 14A
Chunk 21
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 or until as otherwise determined by our board of directors.

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Audit Committee

The current members of our audit committee are Mr. Singh, Ms. Thomas, and Ms. Toledano. Effective as of the conclusion of the Annual Meeting, we expect our audit committee to consist of Mr. Singh, Ms. Toledano, and Ms. Chou. Mr. Singh is the chairperson of our audit committee. Our board of directors has determined that each member of our audit committee meets the requirements for independence of audit committee members under the rules and regulations of the SEC and the listing standards of the NYSE, and also meets the financial literacy requirements of the listing standards of the NYSE. Our board of directors has determined that Mr. Singh is an audit committee financial expert within the meaning of Item 407(d) of Regulation S-K. Our audit committee is responsible for, among other things:

selecting, retaining, compensating, evaluating, overseeing and, where appropriate, terminating our independent registered public accounting firm;

reviewing plans for the audit and reviewing and approving audit and non-audit services to be performed by the independent auditor or other registered public accounting firms;

evaluating the independence and qualifications of our independent registered public accounting firm;

reviewing our financial statements and discussing with management and our independent registered public accounting firm the results of the annual audit and the quarterly reviews;

reviewing and discussing with management and our independent registered public accounting firm the quality and adequacy of our internal controls and our disclosure controls and procedures;

discussing with management our procedures regarding the presentation of our financial information and reviewing earnings press releases and guidance;

discussing with our internal audit function the adequacy and effectiveness of our Company’s scope, staffing, and general audit approach;

reviewing and approving related party transactions;

reviewing and monitoring compliance with our code of business conduct and ethics;

overseeing procedures to address complaints regarding accounting, internal accounting controls and auditing matters, including confidential, anonymous submissions by our employees of concerns regarding questionable accounting or auditing matters;

providing oversight of cybersecurity matters and receiving regular cybersecurity reports from members of management, including updates on potential cybersecurity risks and mitigation strategies, information security initiatives and assessments of our cybersecurity program; and

overseeing our legal and regulatory compliance, including risk assessment.

Our audit committee operates under a written charter that satisfies the applicable rules and regulations of the Securities and Exchange Commission, or the SEC, and the listing standards of the NYSE. A copy of the charter of our audit committee is