Company: FLDDW
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001013762-25-004107
Chunk: 1426

Company: Fold Holdings, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 9
Chunk 1426
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be thought to bear on the independence of the committee, receiving and reviewing a letter from the independent auditor affirming their
independence, discussing the potential effects of any such relationship, and assessing and otherwise taking the appropriate action to
oversee the independence of our independent auditor;

●reviewing our annual and quarterly financial statements and
reports, including the disclosures contained in “Management’s Discussion and Analysis of Financial Condition and Results
of Operations” and “Risk Factors,” and discussing the statements and reports with our independent auditors
and management;

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●reviewing with our independent auditors and management significant
issues that arise regarding accounting principles and financial statement presentation and matters concerning the scope, adequacy and
effectiveness of our financial controls and critical accounting policies;

●reviewing with management and our independent auditors any
earnings announcements, disclosures and other financial information and guidance;

●establishing procedures for the review, retention and investigation
of complaints received by us regarding financial controls, accounting, auditing or other matters;

●preparing the report that the SEC requires in our annual proxy
statement;

●reviewing and providing oversight of any related party transactions
in accordance with our related party transaction policy and reviewing and monitoring compliance with legal and regulatory responsibilities,
including our code of business conduct;

●reviewing and discussing with management risks related to
data privacy, technology and information security, including cybersecurity, back-up of information systems, and policies and procedures
that we have in place to monitor and control such exposures;

●reviewing our major financial risk exposures, including the
guidelines and policies to govern the process by which risk assessment and risk management is implemented;

●reviewing any analyses prepared by management or the independent
auditors setting forth significant financial reporting issues and judgments made in connection with the preparation of the financial
statements, including analyses of the effects of alternative GAAP methods on the financial statements;

●reviewing with management and the independent auditors any
disagreement between them regarding financial reporting, accounting practices or policies, or other matters, that individually or in
the aggregate could be significant to our financial statements or the independent auditor’s report, reviewing management’s
response, and resolving any other conflicts or disagreements regarding financial reporting;

●considering and reviewing with management, the independent
auditors, and outside advisors or accountants any correspondence with regulators or governmental agencies and any published reports that
raise material issues regarding our financial statements or accounting policies;

●reviewing with management legal and regulatory compliance
and any material current, pending