Company: OMQS
Filing Date: 2025-09-04
Form Type: DEF 14A
Source: 0001493152-25-012645
Chunk: 10

Company: OMNIQ Corp.
Filing Date: 2025-09-04
Form: DEF 14A
Chunk 10
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 under the link “Corporate Governance”.

| 10 |

<div align='center'>Report of the Audit Committee</div>

Our Audit Committee has the responsibilities and powers set forth in its charter, which include the responsibility to assist our Board in its oversight of our accounting and financial reporting principles and policies and internal audit controls and procedures, the integrity of our financial statements, our compliance with legal and regulatory requirements, the independent auditor’s qualifications and independence, and the performance of the independent auditor and our internal audit function. The Audit Committee is also required to prepare this report to be included in our annual Proxy Statement pursuant to the proxy rules of the SEC.

Management is responsible for the preparation, presentation and integrity of our financial statements and for maintaining appropriate accounting and financial reporting principles and policies and internal controls and procedures to provide for compliance with accounting standards and applicable laws and regulations. Our independent registered public accounting firm is responsible for planning and carrying out a proper audit of our annual financial statements, reviews of our quarterly financial statements prior to the filing of each quarterly report on Form 10-Q, and other procedures.

The Audit Committee reviews our financial reporting process. In this context, the Audit Committee:

| ● | has                                                                                                                             
 reviewed and discussed with management the audited financial statements for the year ended December 31, 2024;                   |
|:--|:--------------------------------------------------------------------------------------------------------------------------------|
| ● | has                                                                                                                             
 discussed with Hayne & Company, our independent registered public accountants, the matters required to be discussed by Auditing 
 Standard No. 16, Communications with Audit Committees, as adopted by the Public Company Accounting Oversight Board; and         |
| ● | has                                                                                                                             
 received the written disclosures and the letter from Hayne & Company required by PCAOB Rule 3526, as modified or supplemented,  
 and has discussed with Hayne & Company the independent accountant’s independence.                                               |

Based on this review and the discussions referred to above, the Audit Committee recommended that our Board of Directors include the audited financial statements in our Annual Report on Form 10-K for the year ended December 31, 2024, for filing with the SEC. The Audit Committee has also recommended the reappointment, subject to stockholder ratification, of Hayne & Company as our independent registered public accountants for 2025.

This report is submitted on behalf of the members of the Audit Committee and shall not be deemed “soliciting material” or to be “filed” with the SEC, nor shall it be incorporated by any general statement incorporating by reference