Company: NE-WTA
Filing Date: 2025-03-27
Form Type: DEF 14A
Source: 0001628280-25-015025
Chunk: 84

Company: Noble Corp plc
Filing Date: 2025-03-27
Form: DEF 14A
Chunk 84
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 determined that the Audit Committee’s current membership satisfies the rules of the SEC and the NYSE that govern audit committees, including the requirements for Audit Committee member independence set out in Section 303A.02 of the NYSE’s corporate governance standards and Rule 10A-3 under the United States Securities Exchange Act of 1934, as amended. The Board has determined that Ms. Douglas, Mr. Jennings, Ms. Holth and Mr. Sledge each qualifies as an “audit committee financial expert.”

The Audit Committee oversees the Company’s financial reporting process on behalf of the entire Board. Management has the primary responsibility for the Company’s financial statements and the reporting process, including the systems of internal controls. The primary responsibilities of the Audit Committee include, among others, to:

• appoint, compensate, retain and oversee the Company’s auditors (including review and approval of the terms of engagement and fees);

• review with the auditors the Company’s financial reports (and other financial information) provided to the SEC and the investing public; and

• review the Company’s system of internal controls, significant accounting principles and policies, and critical accounting policies.

The primary purposes of the Company’s Audit Committee are to:

• assist the Board with oversight of:

• the integrity of our financial statements and the Company’s financial reporting process and systems of internal controls regarding finance and accounting;

• our compliance with the Company’s standards of business ethics and legal and regulatory requirements;

• the qualifications and independence of our independent auditors;

• the performance of our independent auditors and internal auditors; and

• prepare reports of the Audit Committee that are required by the rules of the SEC to be included in the proxy statement for our annual general meeting of shareholders.

In fulfilling its oversight responsibilities, the Audit Committee reviewed and discussed the audited financial statements with management of the Company. The Audit Committee has discussed with the independent auditors the matters required to be discussed by the applicable requirements of the Public Company Accounting Oversight Board (“PCAOB”) and the SEC. The Audit Committee has received the written disclosures and the letter from the independent accountant required by applicable requirements of the PCAOB regarding the independent accountant’s communications with the Audit Committee concerning independence and has discussed with the independent accountant the independent accountant’s independence. Based on the review and discussions referred to above, the Audit Committee recommended to the board of directors that the audited financial statements be included in the Company’s 2024 10-K for the fiscal year ended December 31, 2024 for filing with the SEC.

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