Company: GCTS
Filing Date: 2025-07-25
Form Type: PRE 14A
Source: 0000950170-25-098780
Chunk: 27

Company: GCT Semiconductor Holding, Inc.
Filing Date: 2025-07-25
Form: PRE 14A
Chunk 27
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 Robert Barker qualifies as an audit committee financial expert as defined under SEC rules. Our Audit Committee held eight meetings in 2024.

The Audit Committee’s responsibilities include, among other things, the following:

retaining, overseeing and evaluating the independence and performance of our registered public accounting firm;

reviewing and discussing with our registered public accounting firm their annual audit, including the timing and scope of audit activities;

pre-approving audit services;

overseeing the financial reporting process and discussing with management and our independent registered public accounting firm the quarterly and annual financial statements that we file with the SEC;

reviewing the adequacy and effectiveness of our accounting and internal controls over financial reporting, disclosure controls and policies and procedures;

reviewing and discussing guidelines and policies governing the process by which our senior management assesses and manages our exposure to risk;

reviewing, and if appropriate, approving or ratifying any related party transactions and other significant conflicts of interest;

establishing procedures for the receipt, retention and treatment of complaints received by us and the confidential, anonymous submission by our employees of concerns regarding questionable accounting or auditing matters;

reviewing our program to monitor compliance with our Code of Ethics; and

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overseeing significant deficiencies and material weaknesses in the design or operation of our internal controls over financial reporting.

Our Audit Committee operates under a written charter, which satisfies SEC rules and NYSE listing standards and is available on our website at https://investors.gctsemi.com/documents-and-charters.

The Audit Committee approves in advance all audit services and permissible non-audit services, other than de minimis non-audit services, to be provided to us by our independent registered public accounting firm.

Compensation Committee

Our Compensation Committee is currently comprised of Dr. Kyeongho Lee (Chair), Robert Barker and Jeff Tuder. The composition of the Compensation Committee meets the requirements for independence under SEC rules and NYSE listing standards. Each member of the Compensation Committee is a non-employee director, as defined in Rule 16b-3 promulgated under the Exchange Act. Our Compensation Committee held three meetings in 2024.

The Compensation Committee is responsible for, among other things, the following:

identifying, screening and recommending to our Board director candidates for election (or re-election);

overseeing the policies and procedures with respect to the consideration of director candidates recommended by stockholders;

reviewing and recommending to our Board for approval, as appropriate, disclosures concerning our policies and procedures for identifying and screening Board nominee candidates, the criteria used to