Company: ATMCW
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004801
Chunk: 188

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-04-15
Form: 10-K
Item: Item 2
Chunk 188
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 Financial Reporting

Our
management is responsible for establishing and maintaining adequate internal control over financial reporting (as that term is defined
in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) and for our assessment of the effectiveness of internal control over financial
reporting. Our internal control over financial reporting is a process designed under the supervision of our President and our Chief Financial
Officer, and effected by our Board of Directors, management and other personnel, to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of the financial statements for external purposes in accordance with U.S. generally accepted
accounting principles.

Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate.

Our
management, including our President and Chief Financial Officer, has conducted an assessment regarding the effectiveness of our internal
control over financial reporting as of December 31, 2024, based on the framework established in Internal Control - Integrated Framework
(2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on our assessment under the criteria described
above, management has concluded that our internal control over financial reporting was effective as of December 31, 2024.

Changes
in Internal Control over Financial Reporting

There
were no changes in our internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange
Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

ITEM
9B. OTHER INFORMATION

None.

ITEM
9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

Not
applicable.

75

PART
III

ITEM
10. DIRECTORS AND EXECUTIVE OFFICERS OF THE REGISTRANT

Directors
and Executive Officers

Our
current directors and executive officers are as follows:

    Name 
    Age 
    Position
  
    Xinfeng Feng 
    43 
    Chairwoman of the Board of Directors
  
    Gan Kim Hai  
    57 
    Chief Executive Officer and Director
  
    Jichuan Yang 
    60