Company: CERO
Filing Date: 2025-02-07
Form Type: 424B3
Source: 0001213900-25-011071
Chunk: 254

Company: CERO THERAPEUTICS HOLDINGS, INC.
Filing Date: 2025-02-07
Form: 424B3
Chunk 254
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 Mr. Byrnes serves as the chairperson of the Audit Committee. All members of our Audit
Committee meet the requirements for financial literacy under the applicable rules and regulations of the SEC and Nasdaq. Our board of
directors has determined that Mr. Byrnes is an “audit committee financial expert” as defined by applicable SEC rules and
has the requisite financial sophistication as defined under the applicable Nasdaq listing standards. Our board of directors has determined
each of Mr. Byrnes, Dr. Rolfe and Mr. Patel is independent under the applicable rules of the SEC and Nasdaq and has the requisite financial
expertise required under the applicable requirements of Nasdaq. In arriving at this determination, our board of directors has examined
each Audit Committee member’s scope of experience and the nature of their experience reading and understanding financial statements.

The Audit Committee’s
main function is to oversee our accounting and financial reporting processes and the audits of our consolidated financial statements.
The Audit Committee’s responsibilities include, among other things:

| ● | selecting a qualified firm                                                                       
 to serve as the independent registered public accounting firm to audit our financial statements; |

| ● | helping to ensure the independence                                    
 and performance of the independent registered public accounting firm; |

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| ● | discussing the scope and                                                                                                                     
 results of the audit with the independent registered public accounting firm, and reviewing, with management and the independent accountants, 
 our annual audited financial statements and quarterly financial statements;                                                                  |

| ● | developing procedures for                                                                
 employees to submit concerns anonymously about questionable accounting or audit matters; |

| ● | reviewing and discussing                         
 policies on risk assessment and risk management; |

| ● | reviewing related party 
 transactions;           |

| ● | obtaining and reviewing                                                                                                                 
 a report by the independent registered public accounting firm at least annually that describes the internal quality-control procedures, 
 any material issues with such procedures, and any steps taken to deal with such issues when required by applicable law; and             |

| ● | approving (or, as permitted,                                                                                                         
 pre-approving) all audit and all permissible non-audit service to be performed by the independent registered public accounting firm. |

Compensation Committee

The members of our Compensation
Committee are Ms. LaPorte, Dr. Rolfe and Mr. Patel. Ms. LaPorte serves as the chairperson of the Compensation Committee. Our board of
directors has determined that each of Ms. LaPorte, Dr