Company: ALAR
Filing Date: 2025-03-20
Form Type: 20-F
Source: 0001213900-25-025287
Chunk: 92

Company: Alarum Technologies Ltd.
Filing Date: 2025-03-20
Form: 20-F
Item: Item 6
Chunk 92
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 (vi)       establishing procedures for the handling of employees’ complaints as to deficiencies in the management of our business and the protection to be provided to such employees; and                       
  (vii)      where the board of directors approves the working plan of the internal auditor, examining such working plan before its submission to the board of directors and proposing amendments thereto.         

Our audit committee may not
conduct any discussions or approve any actions requiring its approval (see “ - Approval of Related Party Transactions under
Israeli Law”), unless at the time of the approval a majority of the committee’s members are present, which majority consists
of independent directors under the Israeli Companies Law, including at least one external director.

Our audit committee is acting
pursuant to a written charter, which sets forth, among others, the responsibilities of the audit committee consistent with the rules of
the SEC and Nasdaq Listing Rules (in addition to the requirements for such committee under the Israeli Companies Law), including, among
others, the following:

  oversight of our independent registered public accounting firm and recommending the engagement, compensation or termination of engagement of our independent registered public accounting firm to...  
  recommending the engagement or termination of the person filling the office of our internal auditor, reviewing the services provided by our internal auditor and reviewing effectiveness of our s...  

  recommending the terms of audit and non-audit services provided by the independent registered public accounting firm for pre-approval by our board of directors; and                                  
  reviewing and monitoring, if applicable, legal matters with significant impact, finding of regulatory authorities’ findings, receive reports regarding irregularities and legal compliance, actin...  

Nasdaq Stock Market Requirements for Audit
Committee

Under the Nasdaq Stock Market
rules, we are required to maintain an audit committee consisting of at least three members, all of whom are independent and are financially
literate and one of whom has accounting or related financial management expertise.

As noted above, the members
of our audit committee include Mr. Yehuda Halfon (the chairman), Mr. Moshe Tal and Ms. Rakefet Remigolski, each of whom is “independent,”
as such term is defined in under Nasdaq Stock Market rules. All members of our audit committee meet the requirements for financial literacy
under the Nasdaq Stock Market rules. Our board of directors has determined that each member of our audit committee is an audit committee
financial expert as defined by the SEC rules and has the requisite financial experience as defined by the Nas