Company: CIFRW
Filing Date: 2025-04-21
Form Type: DEF 14A
Source: 0001819989-25-000027
Chunk: 28

Company: Cipher Mining Inc.
Filing Date: 2025-04-21
Form: DEF 14A
Chunk 28
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#### Audit Committee
Our Audit Committee is responsible for, among other things:

• overseeing our accounting and financial reporting process;

• appointing, compensating, retaining and overseeing the work of our independent auditor and any other registered public accounting firm engaged for the purpose of preparing or issuing an audit report or related work or performing other audit, review or attest services for us;

• discussing with our independent auditor any audit problems, financial reporting issues or difficulties in connection with the preparation of the Company's financial statements and management’s response;

• pre-approving all audit and non-audit services provided to us by our independent auditor (other than those provided pursuant to appropriate preapproval policies established by the Audit Committee or exempt from such requirement under the rules of the Securities and Exchange Commission);

• reviewing and discussing our annual and quarterly financial statements with management and our independent auditor;

• overseeing our risk management policies, including, but not limited to, our financial reporting, accounting and auditing matters, business continuity, legal and regulatory, information and cybersecurity risks;

• receiving periodic updates from management on our major financial risks, information and cybersecurity exposures and steps taken by management to identify, monitor and control these exposures;

• reviewing and approving or ratifying any related person transactions;

• establishing procedures for the receipt, retention and treatment of complaints received by us regarding accounting, internal accounting controls or auditing matters, and for the confidential

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and anonymous submission by our employees of concerns regarding questionable accounting or auditing matters; and

• preparing the Audit Committee report required by SEC rules.

Our Audit Committee currently consists of Cary Grossman, Robert Flatley and Wesley Williams, with Mr. Grossman serving as chair. All members of our Audit Committee meet the requirements for financial literacy under the applicable Nasdaq rules and regulations. Our Board of Directors has affirmatively determined that each member of our Audit Committee qualifies as “independent” under Nasdaq’s additional standards applicable to Audit Committee members and Rule 10A-3 of the Exchange Act of 1934, as amended (the “Exchange Act”) applicable Audit Committee members. In addition, our Board of Directors has determined that each member of our Audit Committee qualifies as an “audit committee financial expert,” as such term is defined in Item 407(d)(5) of Regulation S-K.

#### Compensation Committee
Our Compensation Committee is responsible for, among other things:

• determining, or recommending to our board of directors for determination, the compensation of our Chief Executive Officer and other executive