Company: BAYAU
Filing Date: 2025-04-01
Form Type: 10-K
Source: 0001641172-25-002125
Chunk: 11

Company: Bayview Acquisition Corp
Filing Date: 2025-04-01
Form: 10-K
Item: Item 1
Chunk 11
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 as they deem necessary to our affairs until we have completed our
Business Combination. The amount of time they will devote in any time period will vary based on whether a target business has been selected
for our Business Combination and the stage of the Business Combination process we are in. We do not intend to have any full-time employees
prior to the completion of our Business Combination.

Periodic
Reporting and Financial Information

We
registered our Units, Ordinary Shares and Rights under the Exchange Act and have reporting obligations, including the requirement that
we file annual, quarterly and current reports with the SEC. In accordance with the requirements of the Exchange Act, our annual reports
will contain financial statements audited and reported on by our independent registered public accountants.

  5 

We
will provide shareholders with audited financial statements of the prospective target business as part of the proxy solicitation or tender
offer materials, as applicable, sent to shareholders. These financial statements may be required to be prepared in accordance with, or
reconciled to, GAAP or IFRS, depending on the circumstances, and the historical financial statements may be required to be audited in
accordance with the standards of the PCAOB. These financial statement requirements may limit the pool of potential target businesses
we may acquire because some targets may be unable to provide such statements in time for us to disclose such statements in accordance
with federal proxy rules and complete our Business Combination within the prescribed time frame. We cannot assure you that any particular
target business identified by us as a potential business combination candidate will have financial statements prepared in accordance
with the requirements outlined above, or that the potential target business will be able to prepare its financial statements in accordance
with the requirements outlined above. To the extent that these requirements cannot be met, we may not be able to acquire the proposed
target business. While this may limit the pool of potential business combination candidates, we do not believe that this limitation will
be material.

We
are required to evaluate our internal control procedures for the fiscal year ending December 31, 2025 as required by the Sarbanes-Oxley
Act. Only in the event we are deemed to be a large, accelerated filer or an accelerated filer and no longer qualify as an emerging growth
company will we be required to comply with the independent registered public accounting firm attestation requirement on our internal
control over financial reporting. A target business may not be in compliance with the provisions of the Sarbanes-Oxley Act