Company: TACOW
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001829126-25-001978
Chunk: 212

Company: Berto Acquisition Corp.
Filing Date: 2025-03-21
Form: S-1
Chunk 212
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. Subject to phase-in rules, the
Nasdaq listing rule and Rule 10A-3 of the Exchange Act require that the audit committee of a listed company be comprised solely
of independent directors, and the rules of Nasdaq require that the compensation committee of a listed company be comprised solely of
independent directors. Each committee will operate under a charter that will be approved by our board and will have the composition and
responsibilities described below. The charter of each committee will be available on our website following the closing of this offering.

Audit Committee

Upon the effectiveness of the
registration statement of which this prospectus forms a part, we will establish an audit committee of the board of directors. The initial
members of our audit committee will be Sam Lynn, [●] and [●], each of whom meet the independent director standard under Nasdaq
listing standards and under Rule 10-A-3(b)(1) of the Exchange Act. [●] will serve as chairperson of the audit committee.

Each member of the audit committee is financially literate and our board of directors has determined that [●] qualifies as an “audit committee financial expert” as defined in applicable SEC rules and has accounting or related financial management expertise.

We will adopt an audit committee charter, which will detail the purpose and principal functions of the audit committee, including:

| ● | assisting                                                                                                                            
 board oversight of (1) the integrity of our financial statements, (2) our compliance with legal and regulatory requirements, (3)     
 our independent auditor’s qualifications and independence, and (4) the performance of our internal audit function and independent    
 auditors; the appointment, compensation, retention, replacement, and oversight of the work of the independent auditors and any other 
 independent registered public accounting firm engaged by us;                                                                         |

| ● | pre-approving                                                                                                                          
 all audit and non-audit services to be provided by the independent auditors or any other registered public accounting firm engaged     
 by us, and establishing pre-approval policies and procedures; reviewing and discussing with the independent auditors all relationships 
 the auditors have with us in order to evaluate their continued independence;                                                           |

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| ● | setting                                                                                                                                  
 clear policies for audit partner rotation in compliance with applicable laws and regulations; obtaining and reviewing a report, at       
 least annually, from the independent auditors describing (1) the independent auditor’s internal quality-control procedures               
 and (2) any material issues raised by the most recent internal