Company: ATMCW
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004801
Chunk: 25

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-04-15
Form: 10-K
Item: Item 1B
Chunk 25
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-approval policies and procedures;

    ●
    reviewing
    and discussing with the independent auditors all relationships the auditors have with us in order to evaluate their continued independence;

    ●
    setting
    clear hiring policies for employees or former employees of the independent auditors;

    ●
    setting
    clear policies for audit partner rotation in compliance with applicable laws and regulations;

    ●
    obtaining
    and reviewing a report, at least annually, from the independent auditors describing (i) the independent auditor’s internal
    quality-control procedures and (ii) any material issues raised by the most recent internal quality-control review, or peer review,
    of the audit firm, or by any inquiry or investigation by governmental or professional authorities within the preceding five years
    respecting one or more independent audits carried out by the firm and any steps taken to deal with such issues;

    ●
    reviewing
    and approving any related party transaction required to be disclosed pursuant to Item 404 of Regulation S-K promulgated by the SEC
    prior to us entering into such transaction; and

    ●
    reviewing
    with management, the independent auditors, and our legal advisors, as appropriate, any legal, regulatory or compliance matters, including
    any correspondence with regulators or government agencies and any employee complaints or published reports that raise material issues
    regarding our financial statements or accounting policies and any significant changes in accounting standards or rules promulgated
    by the Financial Accounting Standards Board, the SEC or other regulatory authorities.

Compensation
Committee

We
established a compensation committee of the board of directors. Li Wei, Wen He, and Michael L. Coyne serve as members of our compensation
committee, with Wen He serving as the chairman of the compensation committee. Under the NASDAQ listing standards and applicable SEC rules,
we are required to have at least two members of the compensation committee, all of whom must be independent, subject to certain phase-in
provisions. Each such person meets the independent director standard under NASDAQ listing standards applicable to members of the compensation
committee.

79

We
adopted a compensation committee charter, which details the principal functions of the compensation committee, including:

    ●
    reviewing
    and approving on an annual basis the corporate goals and objectives relevant to our Chief Executive Officer’s compensation,
    evaluating our Chief Executive Officer’s performance in light of such goals and objectives and determining and approving the
    remuneration (if any) of our Chief Executive Officer based