Company: CERO
Filing Date: 2025-04-28
Form Type: 10-K/A
Source: 0001213900-25-036075
Chunk: 17

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-04-28
Form: 10-K/A
Chunk 17
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 our compensation policies or programs has the potential to encourage excessive risk-taking. The nominating and corporate governance committee manages risks associated with the independence of the board of directors, corporate disclosure practices and potential conflicts of interest. While each committee is responsible for evaluating certain risks and overseeing the management of such risks, the entire board of directors is regularly informed through committee reports about such risks. Matters of significant strategic risk are considered by our board of directors as a whole. Committees of our Board of Directors The standing committees of our board of directors include the Audit Committee, a Compensation Committee, and a nominating and corporate governance committee, each of which operates under a charter that has been approved by our board of directors. Such charters are available on our website at www.cero.bio/investors. The reference to our website address does not constitute incorporation by reference of the information contained at or available through our website. We have included our website address as an inactive textual reference only. Audit Committee The members of our Audit Committee are Mr. Byrnes, Dr. Rolfe and Mr. Patel. Mr. Byrnes serves as the chairperson of the Audit Committee. All members of our Audit Committee meet the requirements for financial literacy under the applicable rules and regulations of the SEC and Nasdaq. Our board of directors has determined that Mr. Byrnes is an “audit committee financial expert” as defined by applicable SEC rules and has the requisite financial sophistication as defined under the applicable Nasdaq listing standards. Our board of directors has determined each of Mr. Byrnes, Dr. Rolfe and Mr. Patel is independent under the applicable rules of the SEC and Nasdaq and has the requisite financial expertise required under the applicable requirements of Nasdaq. In arriving at this determination, our board of directors has examined each Audit Committee member’s scope of experience and the nature of their experience reading and understanding financial statements. The Audit Committee’s main function is to oversee our accounting and financial reporting processes and the audits of our consolidated financial statements. The Audit Committee’s responsibilities include, among other things:

| ● | selecting a qualified firm to serve as the independent registered public accounting firm to audit our 
 financial statements;                                                                                 |

| ● | helping to ensure the independence and performance of the independent registered public accounting firm; |

| ● | discussing the scope and results of the audit with the independent registered public accounting firm,                                       
 and reviewing, with management and the independent accountants, our annual audited financial statements and quarterly financial statements; |

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| ● | developing procedures for employees to