Company: HVIIR
Filing Date: 2025-12-23
Form Type: S-4
Source: 0001493152-25-029121
Chunk: 305

Company: Hennessy Capital Investment Corp. VII
Filing Date: 2025-12-23
Form: S-4
Chunk 305
---
 as defined in applicable SEC rules and has accounting or related financial management expertise.

HVII has adopted an audit committee charter, which details the purpose and principal functions of the audit committee, including:

| ● | assisting                                                                            
 HVII Board oversight of (1) the integrity of HVII’s financial statements, (2) HVII’s 
 compliance with legal and regulatory requirements, (3) HVII’s independent registered 
 public accounting firm’s qualifications and independence and (4) the performance of  
 HVII’s internal audit function and independent registered public accounting firm;    |

| ● | reviewing                                                                                          
 the appointment, compensation, retention, replacement and oversight of the work of the independent 
 registered public accounting firm and any other independent registered public accounting           
 firm engaged by HVII;                                                                              |

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

| ● | reviewing                                                                                   
 and discussing with the independent registered public accounting firm all relationships the 
 auditors have with HVII in order to evaluate their continued independence;                  |

| ● | setting                                                                                      
 clear hiring policies for employees or former employees of the independent registered public 
 accounting firm;                                                                             |

| ● | 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 registered public accounting     
 firm describing (1) the independent registered public accounting firm’s internal quality-control 
 procedures and (2) any material issues raised by the most recent internal quality-control        
 review, or peer review, of the independent registered public accounting firm, or by any inquiry  
 or investigation by governmental or professional authorities, within the preceding five 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 HVII’s annual audited financial statements and quarterly financial    
 statements with management and the independent registered public accounting firm, including 
 reviewing HVII’s specific disclosures under “HVII’s Management’s                            
 Discussion and Analysis”;                                                                   |

| ● | 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 HVII entering into such transaction; and |

| ● | reviewing                                                                                           
 with management, the independent registered public