Company: PGACR
Filing Date: 2025-07-07
Form Type: PRE 14A
Source: 0001213900-25-061834
Chunk: 69

Company: PANTAGES CAPITAL ACQUSITION Corp
Filing Date: 2025-07-07
Form: PRE 14A
Chunk 69
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42.3 | If the Shares (or depositary receipts therefor) are listed                                                                                  
 or quoted on the Designated Stock Exchange, the Company shall conduct an appropriate review of all related party transactions on an ongoing 
 basis and shall utilise the Audit Committee for the review and approval of potential conflicts of interest.                                 |

| 42.4 | The remuneration of the Auditor shall be fixed by the Audit 
 Committee (if one exists).                                  |

<div align='center'>Annex A-21</div>

| 42.5 | If the office of Auditor becomes vacant by resignation or                                                                             
 death of the Auditor, or by their becoming incapable of acting by reason of illness or other disability at a time when their services 
 are required, the Directors shall fill the vacancy and determine the remuneration of such Auditor.                                    |

| 42.6 | Every Auditor of the Company shall have a right of access                                                                                
 at all times to the books and accounts and vouchers of the Company and shall be entitled to require from the Directors and Officers such 
 information and explanation as may be necessary for the performance of the duties of the Auditor.                                        |

| 42.7 | Auditors shall, if so required by the Directors, make a report                                                                          
 on the accounts of the Company during their tenure of office at the next annual general meeting following their appointment in the case 
 of a company which is registered with the Registrar of Companies as an ordinary company, and at the next extraordinary general meeting  
 following their appointment in the case of a company which is registered with the Registrar of Companies as an exempted company, and    
 at any other time during their term of office, upon request of the Directors or any general meeting of the Members.                     |

| 42.8 | Any payment made to members of the Audit Committee (if one                                                                               
 exists) shall require the review and approval of the Directors, with any Director interested in such payment abstaining from such review 
 and approval.                                                                                                                            |

| 42.9 | At least one member of the Audit Committee shall be an “audit                                                                         
 committee financial expert” as determined by the rules and regulations of the Designated Stock Exchange, the Securities and Exchange  
 Commission and/or any other competent regulatory authority or otherwise under Applicable Law. The “audit committee financial expert”  
 shall have such past employment experience in finance or accounting, requisite professional certification in accounting, or any other 
 comparable experience or background which results in the individual’s financial sophistication.                                       |

| 43 |