Company: EMCRF
Filing Date: 2025-07-17
Form Type: PRE 14A
Source: 0001641172-25-020063
Chunk: 101

Company: Embrace Change Acquisition Corp.
Filing Date: 2025-07-17
Form: PRE 14A
Chunk 101
---
, published in a different place on the website to the place notified; or |

| (b) | they                                                                                                          
 are published for part only of the period from the date of notification until the conclusion of that meeting. |

Audit

| 23.7 | The                                                                                                             
 directors may appoint an Auditor of the Company who shall hold office on such terms as the directors determine. |

| 23.8 | Without                                                                                                                                  
 prejudice to the freedom of the directors to establish any other committee, if the Shares (or depositary receipts therefor) are listed   
 or quoted on the Designated Stock Exchange, and if required by the Designated Stock Exchange, the directors shall establish and maintain 
 an Audit Committee as a committee of the directors and shall adopt a formal written Audit Committee charter and review and assess        
 the adequacy of the formal written charter on an annual basis. The composition and responsibilities of the Audit Committee shall         
 comply with the rules and regulations of the SEC and the Designated Stock Exchange. The Audit Committee shall meet at least once         
 every financial quarter, or more frequently as circumstances dictate.                                                                    |

| Annex C-43 |

| 23.9 | If                                                                                                                                 
 the Shares are listed or quoted on the Designated Stock Exchange, the Company shall conduct an appropriate review of all related   
 party transactions on an ongoing basis and shall utilise the Audit Committee for the review and approval of potential conflicts of 
 interest.                                                                                                                          |

| 23.10 | The                                                                                
 remuneration of the Auditor shall be fixed by the Audit Committee (if one exists). |

| 23.11 | If                                                                                                                                        
 the office of Auditor becomes vacant by resignation or death of the Auditor, or by his becoming incapable of acting by reason of          
 illness or other disability at a time when his services are required, the directors shall fill the vacancy and determine the remuneration 
 of such Auditor.                                                                                                                          |

| 23.12 | Every                                                                                                                              
 Auditor of the Company shall have a right of access at all times to the books and accounts and vouchers of the Company and shall   
 be entitled to require from the directors and officers of the Company such information and explanation as may be necessary for the 
 performance of the duties of the Auditor.                                                                                          |

| 23.13 | Auditors                                                                                                                                
 shall, if so required by the directors, make a report on the accounts of the Company during their tenure of office at the next annual   
 general meeting following their appointment in the case of a company which is registered with the Registrar of