Company: JUPGF
Filing Date: 2025-08-11
Form Type: DRS/A
Source: 0001641172-25-022982
Chunk: 134

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-08-11
Form: DRS/A
Chunk 134
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 monitor the integrity of our financial reporting process and system of internal controls regarding financial reporting and accounting appropriateness and compliance; |
| ● | provide oversight of the qualifications, independence, and performance of our external auditors and the appointed actuary;                                            |
| ● | provide an avenue of communication among the external auditors, the appointed actuary, management, and the Board; and                                                 |
| ● | review the annual audited and quarterly financial statements with management and the external auditors.                                                               |

The Audit Committee is also
responsible for discussing policies with respect to risk assessment and risk management, including regularly reviewing our cybersecurity
and other information technology risks, controls, and procedures and our plans to mitigate cybersecurity risks and respond to data breaches.

Compensation Committee

Our Compensation Committee is currently comprised of the following directors, each of whom are independent directors as determined in accordance with the Nasdaq rules:

| 1. | Agenor                            
 Narcizo Drumond Cuculicchio, Esq. |
| 2. | Gabriel                           
 Santos Cordeiro de Andrade, Esq.  |
| 3. | [●]                               |

The Compensation Committee’s main function is to assist our Board in the discharge of its responsibilities related to the compensation of our executive officers. Pursuant to its charter, the Compensation Committee is primarily responsible for, among other things:

| ● | reviewing                                                                                                                                    
 our compensation programs and arrangements applicable to our executive officers, including all employment-related agreements or arrangements 
 under which compensatory benefits are awarded or paid to, or earned or received by, our executive officers, and advising management          
 and the Board regarding such programs and arrangements;                                                                                      |

| ● | reviewing                                                                                                                        
 and recommending to the Board the goals and objectives relevant to CEO compensation, evaluating CEO performance in light of such 
 goals and objectives, and determining CEO compensation based on the evaluation;                                                  |

| ● | retaining,                                                         
 reviewing and assessing the independence of compensation advisers; |

| ● | monitoring                                                        
 issues associated with CEO succession and management development; |

| ● | overseeing                                    
 and administering our equity incentive plans; |

| ● | reviewing                                                                                                             
 and making recommendations to our Board with respect to compensation of our executive officers and senior management; |

| ● | reviewing                                                                      
 and making recommendations to our Board with respect to director compensation; |

| ● | endeavoring                                                                                                                      
 to ensure that our executive compensation programs are reasonable and appropriate, meet their stated purpose (which, among other 
 things, includes rewarding and creating incentives