Company: GCL
Filing Date: 2025-09-09
Form Type: 424B3
Source: 0001213900-25-086274
Chunk: 177

Company: GCL Global Holdings Ltd
Filing Date: 2025-09-09
Form: 424B3
Chunk 177
---
under Nasdaq rules, We are not required to and does not currently have a standing nominating committee, though we intend to form a corporate
governance and nominating committee as and when required to do so by law or the Nasdaq rules. We believe that our directors can satisfactorily
carry out the responsibility of properly selecting or approving director nominees without the formation of a standing nominating committee.

Committees of the Board of Directors

We have established a separately
standing audit committee and compensation committee, and adopted a charter for each of these committees.

Audit Committee

Our audit committee consists
of Tse Meng Ng, Wilson W. Wang and Joshua Kewei Cui, with Mr. Cui serving as the chair of the audit committee. Each member of the audit
committee qualifies as an independent director under the Nadsaq corporate governance standards and the independence requirements of Rule 10A-3
of the Exchange Act. In addition, each proposed member of the audit committee is financially literate. Our board of directors has determined
that Mr. Cui qualifies as an “audit committee financial expert”, as defined in Item 407(d)(5) of Regulation S-K,
and possesses financial sophistication, as defined under the rules of Nasdaq.

The audit committee’s
responsibilities include, among other things:

| ● | appointing, compensating, retaining, evaluating, terminating and overseeing our independent registered 
 public accounting firm;                                                                                |

| ● | discussing with our independent registered public accounting firm their independence from management; |

| ● | reviewing with our independent registered public accounting firm the scope and results of their audit; |

| ● | pre-approving all audit and permissible non-audit services to be performed by our independent registered 
 public accounting firm;                                                                                  |

| ● | overseeing the financial reporting process and discussing with management and our independent registered 
 public accounting firm the interim and annual financial statements that we file with the SEC;            |

| ● | reviewing and monitoring our accounting principles, accounting policies, financial and accounting 
 controls and compliance with legal and regulatory requirements; and                               |

<div align='center'>100</div>

| ● | establishing procedures for the confidential anonymous submission of concerns regarding questionable 
 accounting, internal controls or auditing matters.                                                   |

Our board of directors has
adopted a written charter for the audit committee which is available on our website at https://www.gclglobalholdings.com/.

Compensation Committee

Our compensation committee
consists of Jacky Choo See Wee, Catherine Choo