Company: GIGGU
Filing Date: 2025-11-12
Form Type: S-4
Source: 0001193125-25-277896
Chunk: 474

Company: GigCapital7 Corp.
Filing Date: 2025-11-12
Form: S-4
Chunk 474
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 adopted an audit committee charter, which details the principal functions of the audit committee, including:

| • |     | assisting board oversight of: (1) the integrity of GigCapital7’s financial statements; (2) compliance with legal and regulatory requirements; (3) GigCapital7’s independent auditor’s qualifications and independence; and (4) the performance of GigCapital7’s internal audit function and independent auditors; |

| • |     | the appointment, compensation, retention, replacement, and oversight of the work of the independent auditors and any other independent registered public accounting firm engaged by GigCapital7; |

| • |     | pre-approving all audit and non-audit services to be provided by the independent auditors or any other registered public accounting firm engaged by GigCapital7, and establishing pre-approval policies and procedures; |

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| • |     | reviewing and discussing with the independent auditors all relationships the auditors have with GigCapital7 in order to evaluate their continued independence; |

| • |     | setting clear policies for audit partner rotation in compliance with applicable laws and regulations; |

| • |     | obtaining and reviewing a report, at least annually, from the independent auditors describing: (1) the independent auditor’s internal quality-control procedures; and (2) any material issues raised by the most recent internal quality-control review, or peer review, of the audit firm, or by any inquiry or investigation by governmental or professional authorities, within the preceding five (5) years respecting one or more independent audits carried out by the firm and any steps taken to deal with such issues; |

| • |     | meeting to review and discuss GigCapital7’s annual audited financial statements and quarterly financial statements with management and the independent auditor, including reviewing our specific disclosures under “Management’s Discussion and Analysis of Financial Condition and Results of Operations of GigCapital7”; |

| • |     | reviewing and approving any related party transaction required to be disclosed pursuant to Item 404 of Regulation S-K promulgated by the SEC prior to us entering into such transaction; and |

| • |     | reviewing with management, the independent auditors, and legal advisors, as appropriate, any legal, regulatory or compliance matters, including any correspondence with regulators or government agencies and any employee complaints or published reports that raise material issues regarding our financial statements or accounting policies and any significant changes in accounting standards or rules promulgated by the Financial Accounting Standards Board, the SEC or other regulatory authorities. |

Compensation Committee The GigCapital