Company: GCL
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-070094
Chunk: 139

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 424B3
Chunk 139
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 under the rules of Nasdaq.

The audit committee’s
responsibilities include, among other things:

| ● | appointing, compensating, retaining, evaluating, terminating and overseeing our independent registered public accounting firm; |

| ● | discussing with our independent registered public accounting firm their independence from management; |

| ● | reviewing with our independent registered public accounting firm the scope and results of their audit; |

| ● | pre-approving all audit and permissible non-audit services to be performed by our independent registered public accounting firm; |

| ● | overseeing the financial reporting process and discussing with management and our independent registered public accounting firm the interim and annual financial statements that we file with the SEC; |

| ● | reviewing and monitoring our accounting principles, accounting policies, financial and accounting controls and compliance with legal and regulatory requirements; and |

| ● | establishing procedures for the confidential anonymous submission of concerns regarding questionable accounting, internal controls or auditing matters. |

Our board of directors has
adopted a written charter for the audit committee which is available on our website at https://www.gclglobalholdings.com/.

Compensation Committee

Our compensation committee
consists of Jacky Choo See Wee, Catherine Choo and Joshua Kewei Cui. Neither Mr. Choo nor Ms. Choo qualifies as an independent
director. We rely on the “controlled company” exemption of the Nasdaq rules relating to compensation committee composition.

The compensation committee’s
responsibilities include, among other things:

| ● | reviewing and approving corporate goals and objectives relevant to the compensation of our Chief Executive Officers, evaluating the performance of our Chief Executive Officer in light of these goals and objectives and setting or making recommendations to the Board regarding the compensation of our Chief Executive Officer; |

| ● | reviewing and setting or making recommendations to our board of directors regarding the compensation of our other executive officers; |

| ● | making recommendations to our board of directors regarding the compensation of our directors; |

| ● | reviewing and approving or making recommendations to our board of directors regarding our incentive compensation and equity-based plans and arrangements; and |

| ● | appointing and overseeing any compensation consultants. |

Our
board of directors has adopted a written charter for the compensation committee which is available on our website at https://www.gclglobalholdings.com/.

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Code of Ethics

We have a code of ethics
that applies to all of its executive officers, directors and employees, including its principal executive officer, principal financial
officer