Company: GCTS
Filing Date: 2025-03-25
Form Type: 10-K
Source: 0000950170-25-044438
Chunk: 242

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-03-25
Form: 10-K
Item: Item 1B
Chunk 242
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 our request, service to other entities to the fullest extent permitted by applicable law.

Related Person Transaction Policy

We have not adopted a related person transaction policy that sets forth our procedures for the identification, review, consideration, and approval or ratification of related person transactions. However, the Company complies with NYSE rules on the review and approval of related party transactions.

Item 14. Principal Accounting Fees and Services.

The following table sets forth the aggregate fees billed by BPM LLP as described below:

    2024

    Audit fees*
     
    $
    574,129

    Audit-related fees

    —

    Tax fees
     
    —

    All other fees
     
    —

    Total
     
    $
    574,129

* Audit fees presented in the table above are for the period from April through December 2024. BPM LLP became the Company’s Independent registered public accounting firm on April 4, 2024, after the closing of the Business Combination on March 26, 2024.

Pre-Approval Policies and Procedures

The Audit Committee mandate requires that the Audit Committee pre-approve any retainer of the auditor of the Company to perform any non-audit services to the Company that it deems advisable in accordance with applicable legal and regulatory requirements and policies and procedures of the Board. The Audit Committee is permitted to delegate pre-approval authority to one of its members; however, the decision of any member of the Audit Committee to whom such authority has been delegated must be presented to the full Audit Committee at its next scheduled meeting.

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PART IV

Item 15. Exhibits, Financial Statement Schedules.

1.Financial Statements

Information in this response to this Item is included in Part II, Item 8 of this Annual Report on Form 10-K.

2.Financial Statement Schedules

All schedules are omitted because the required information is shown in the financial statements or notes thereto.

3.Exhibits

The exhibits required by Item 601 of Regulation S-K and Item 15(b) of this Annual Report on Form 10-K are listed in the Exhibit Index immediately preceding the signature page. The exhibits listed in the Exhibit Index are incorporated by reference herein.

Item 16. Form 10-K Summary

None.

 97

Exhibit Index

    ExhibitNumber
     
    Description

    2.1†
     
    Business Combination Agreement, dated as of November 2, 2023, by and among the Registrant, Merger