Company: ABTC
Filing Date: 2025-07-22
Form Type: S-4/A
Source: 0001213900-25-066299
Chunk: 301

Company: American Bitcoin Corp.
Filing Date: 2025-07-22
Form: S-4/A
Chunk 301
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 as defined in applicable SEC rules. Gryphon has adopted an audit committee charter, which details the principal responsibilities of the audit committee, including: •To assist board oversight of (i) the integrity of Gryphon financial statements, (ii) Gryphon’s compliance with legal and regulatory requirements, (iii) Gryphon’s independent auditor’s qualifications and independence and (iv) the performance of Gryphon’s 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 Gryphon. •To (i) approve all audit engagement fees and terms and (ii) pre -approveall audit and permitted non -auditand tax services that may be provided by Gryphon’s independent auditors or other registered public accounting firms. •At least annually, to evaluate the qualifications, performance and independence of the Company’s independent auditors, including an evaluation of the lead audit partner; and to assure the regular rotation of the lead audit partner at the Company’s independent auditors and consider regular rotation of the accounting firm serving as the Company’s independent auditors. •To review and discuss with the Company’s independent auditors and management the Company’s quarterly financial statements and the disclosure under “ Gryphon Management’s Discussion and Analysis of Financial Condition and Results of Operations” to be included in the Company’s Quarterly Report on Form 10 -Qbefore such Form 10 -Qis filed; and to review and discuss the Form 10 -Qfor filing with the SEC. •To review, approve and oversee any transaction between the Company and any related person (as defined in Item 404 of Regulation S -Kpromulgated by the SEC) and any other potential conflict of interest situations on an ongoing basis, in accordance with Company policies and procedures and to develop policies and procedures for the Committee’s approval of related party transactions. •To review with management and the Company’s independent auditors: (i) any major issues regarding accounting principles and financial statement presentation, including any significant changes in the Company’s selection or application of accounting principles; (ii) any significant financial reporting issues and judgments made in connection with the preparation of the Company’s financial statements, including the effects of alternative U.S. GAAP methods; and (iii) the effect of regulatory and accounting initiatives and off -balancesheet structures on the Company’s financial statements. •To assist and advise the Gryphon Board and the Compensation Committee thereof in enforcing the Company’s executive compensation clawback policy and related laws