Company: FLDDW
Filing Date: 2025-08-11
Form Type: 424B3
Source: 0001213900-25-074298
Chunk: 193

Company: Fold Holdings, Inc.
Filing Date: 2025-08-11
Form: 424B3
Chunk 193
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itors and management; •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; 120 •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 -upof 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 or threatened legal matters; and •reviewing and evaluating on an annual basis the performance of the audit committee and the audit committee charter. The composition and function of the audit committee complies with all applicable requirements of the Sarbanes -OxleyAct, SEC rules and regulations and Nasdaq listing rules. Compensation Committee Our compensation committee consists of Dr. Kirkwood and Mr. Young. Dr. Kirkwood serves as the chair of the compensation committee. The Board has determined that each of the members of the compensation committee is a non -employeedirector, as defined in Rule 16b -3promulgated under the