Company: TACOW
Filing Date: 2025-04-09
Form Type: S-1/A
Source: 0001829126-25-002484
Chunk: 214

Company: Berto Acquisition Corp.
Filing Date: 2025-04-09
Form: S-1/A
Chunk 214
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 the effectiveness
of the registration statement of which this prospectus forms a part, we will establish an audit committee of the board of directors.
The initial members of our audit committee will be Sam Lynn, Darla K. Anderson and Constance Weaver, each of whom meet the independent
director standard under Nasdaq listing standards and under Rule 10-A-3(b)(1) of the Exchange Act. Mr. Lynn will serve as chairperson
of the audit committee.

Each member of the audit
committee is financially literate and our board of directors has determined that Sam Lynn qualifies as an “audit committee financial
expert” as defined in applicable SEC rules and has accounting or related financial management expertise.

We will adopt an audit committee charter, which will detail the purpose and principal functions of the audit committee, including:

| ● | assisting                                                                                                                            
 board oversight of (1) the integrity of our financial statements, (2) our compliance with legal and regulatory requirements, (3)     
 our independent auditor’s qualifications and independence, and (4) the performance of our 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 us;                                                                         |

| ● | pre-approving                                                                                                                          
 all audit and non-audit services to be provided by the independent auditors or any other registered public accounting firm engaged     
 by us, and establishing pre-approval policies and procedures; reviewing and discussing with the independent auditors all relationships 
 the auditors have with us 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 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 our 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”; reviewing and approving any related party transaction required to be disclosed pursuant to