Company: GCTS
Filing Date: 2025-03-26
Form Type: 424B3
Source: 0000929638-25-001279
Chunk: 189

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-03-26
Form: 424B3
Chunk 189
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 are held by the parties thereto from time to time. Indemnification Agreements In connection with the Business Combination, on the Closing Date, we entered into indemnification agreements with each of our directors and executive officers. Each indemnification agreement provides for indemnification and advancement by us of certain expenses and costs relating to claims, suits, or proceedings arising from service to us or, at our request, service to other entities to the fullest extent permitted by applicable law. Related Person Transaction Policy We have not adopted a related person transaction policy that sets forth our procedures for the identification, review, consideration, and approval or ratification of related person transactions. However, the Company complies with NYSE rules on the review and approval of related party transactions. Item 14. Principal Accounting Fees and Services. The following table sets forth the aggregate fees billed by BPM LLP as described below:

|                    |     | 2024 |         |
|:-------------------|:----|:-----|--------:|
| Audit fees*        |     | $    | 574,129 |
| Audit-related fees |     |      |       — |
| Tax fees           |     | —    |         |
| All other fees     |     | —    |         |
| Total              |     | $    | 574,129 |

* Audit fees presented in the table above are for the period from April through December 2024. BPM LLP became the Company’s Independent registered public accounting firm on April 4, 2024, after the closing of the Business Combination on March 26, 2024. Pre-Approval Policies and Procedures The Audit Committee mandate requires that the Audit Committee pre-approve any retainer of the auditor of the Company to perform any non-audit services to the Company that it deems advisable in accordance with applicable legal and regulatory requirements and policies and procedures of the Board. The Audit Committee is permitted to delegate pre-approval authority to one of its members; however, the decision of any member of the Audit Committee to whom such authority has been delegated must be presented to the full Audit Committee at its next scheduled meeting. 96 PART IV Item 15. Exhibits, Financial Statement Schedules. 1. Financial Statements Information in this response to this Item is included in Part II, Item 8 of this Annual Report on Form 10-K. 2. Financial Statement Schedules All schedules are omitted because the required information is shown in the financial statements or notes thereto. 3. Exhibits The exhibits required