Company: BLTE
Filing Date: 2025-03-17
Form Type: 20-F
Source: 0001410578-25-000356
Chunk: 3

Company: BELITE BIO, INC
Filing Date: 2025-03-17
Form: 20-F
Item: Item 16A
Chunk 3
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ITEM 16A. Audit Committee Financial Expert

Our audit committee, which consists of John M. Longo, Ita Lu and Gary C. Biddle, oversees our accounting and financial reporting processes and the audits of the financial statements of our company. John M. Longo will be the chairman of our audit committee. We have determined that John M. Longo, Ita Lu and Gary C. Biddle satisfy the “independence” requirements of Rule 5605(a)(2) of the Listing Rules of the Nasdaq Stock Market and Rule 10A-3 under the Exchange Act. We have determined that each of John M. Longo and Gary C. Biddle qualifies as an “audit committee financial expert.”. The audit committee is governed by a charter that complies with Nasdaq rules.

Table of Contents

ITEM 16B. Code of Ethics

Our Board of Directors adopted a code of business conduct and ethics (“ Code of Conduct”) that applies to our directors, officers and employees in April 2022. The Code of Conduct is available under the “ Corporate Governance” section of our website at https://investors. belitebio. com/

ITEM 16C. Principal Accountant Fees and Services

The following table sets forth the aggregate fees for services performed by our independent registered public accounting firm, Marcum Asia CPAs LLP, for the periods indicated:

                          Years Ended December                                      
                          2023                                   2024               
 ────────────────────────────────────────────────────────────────────────────────────
  Audit fees (2)          US$                       260,000      US$       316,000  
  All other fees (3)      US$                        30,000      US$       104,100  
  Total                   US$                       290,000      US$       420,100  

  (1)      Audit fees include the aggregate fees billed in each of the fiscal periods listed for professional services rendered by our principal auditors for the audit of our annual consolidated financial...  

  (2)      All other fees include other miscellaneous items.  

The policy of our audit committee is to pre-approve all audit and non-audit services provided by Marcum Asia CPAs LLP, our independent registered public accounting firm, including audit services and audit-related services as described above, other than those for de minimisservices which are approved by the audit committee prior to the completion of the audit.

ITEM 16D. Exemptions from the Listing Standards for Audit Committees