Company: SMNR
Filing Date: 2025-07-23
Form Type: S-4/A
Source: 0001193125-25-163401
Chunk: 624

Company: Semnur Pharmaceuticals, Inc.
Filing Date: 2025-07-23
Form: S-4/A
Chunk 624
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 performs several functions. The audit committee’s responsibilities will include, among others:

| • |     | appointing, determining the compensation of, retaining, overseeing and evaluating New Semnur’s independent registered public accounting firm and any other registered public accounting firm engaged for the purpose of performing other review or attest services for New Semnur; |

| • |     | prior to commencement of the audit engagement, reviewing and discussing with the independent registered public accounting firm a written disclosure by the prospective independent registered public accounting firm of all relationships between New Semnur, or persons in financial oversight roles with New Semnur, and such independent registered public accounting firm or their affiliates; |

| • |     | determining and approving engagements of the independent registered public accounting firm, prior to commencement of the engagement, and the scope of and plans for the audit; |

| • |     | monitoring the rotation of partners of the independent registered public accounting firm on New Semnur’s audit engagement; |

| • |     | reviewing with management and the independent registered public accounting firm any fraud that includes management or other employees who have a significant role in New Semnur’s internal control over financial reporting and any significant changes in internal controls; |

| • |     | establishing and overseeing procedures for the receipt, retention and treatment of complaints regarding accounting, internal accounting controls or auditing matters and the confidential and anonymous submission by employees of concerns regarding questionable accounting, auditing or internal control matters; |

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| • |     | reviewing the results of management’s efforts to monitor compliance with New Semnur’s programs and policies designed to ensure compliance with laws and rules; |

| • |     | overseeing New Semnur’s programs, policies and procedures related to New Semnur’s information technology systems, information security risk management and information technology risk exposures, and the steps taken to monitor, mitigate and control such exposures and the Company’s plans to mitigate cybersecurity risks and to respond to data breaches; and |

| • |     | reviewing and discussing with management and the independent registered public accounting firm the results of the annual audit and the independent registered public accounting firm’s assessment of the quality and acceptability of New Semnur’s accounting principles and practices and all other matters required to be communicated to the audit committee by the independent registered public accounting firm under generally accepted accounting standards, the results of the independent registered public accounting firm’s review of New Semnur’s quarterly financial information prior to public disclosure and New Semnur’s disclosures in its periodic reports filed with the SEC. |

Dorman