Company: JUPGF
Filing Date: 2025-05-02
Form Type: DRS
Source: 0001641172-25-008279
Chunk: 108

Company: ATLAS CRITICAL MINERALS Corp
Filing Date: 2025-05-02
Form: DRS
Chunk 108
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 integrity of our financial statements, our compliance with legal and regulatory requirements, the
external auditor’s qualifications, independence, and performance, and the performance of our internal audit function as applicable.
The Audit Committee’s primary duties and responsibilities are to:

| ● | oversee our accounting and financial reporting processes and the audits of our financial statements;                                                                  |
| ● | identify and monitor the management of the principal risks that could impact our financial reporting;                                                                 |
| ● | monitor the integrity of our financial reporting process and system of internal controls regarding financial reporting and accounting appropriateness and compliance; |
| ● | provide oversight of the qualifications, independence, and performance of our external auditors and the appointed actuary;                                            |
| ● | provide an avenue of communication among the external auditors, the appointed actuary, management, and the Board; and                                                 |
| ● | review the annual audited and quarterly financial statements with management and the external auditors.                                                               |

The Audit Committee is also
responsible for discussing policies with respect to risk assessment and risk management, including regularly reviewing our cybersecurity
and other information technology risks, controls, and procedures and our plans to mitigate cybersecurity risks and respond to data breaches.

Compensation Committee

Our Compensation Committee is currently comprised of the following directors, each of whom are independent directors as determined in accordance with the Nasdaq rules:

| 1. | Agenor                            
 Narcizo Drumond Cuculicchio, Esq. |
| 2. | Gabriel                           
 Santos Cordeiro de Andrade, Esq.  |
| 3. | [●]                               |

The Compensation Committee’s main function is to assist our Board in the discharge of its responsibilities related to the compensation of our executive officers. Pursuant to its charter, the Compensation Committee is primarily responsible for, among other things:

| ● | reviewing                                                                                                                                    
 our compensation programs and arrangements applicable to our executive officers, including all employment-related agreements or arrangements 
 under which compensatory benefits are awarded or paid to, or earned or received by, our executive officers, and advising management          
 and the Board regarding such programs and arrangements;                                                                                      |

| ● | reviewing                                                                                                                        
 and recommending to the Board the goals and objectives relevant to CEO compensation, evaluating CEO performance in light of such 
 goals and objectives, and determining CEO compensation based on the evaluation;                                                  |

| ● | retaining,                                                         
 reviewing and assessing the independence of compensation advisers; |

| ● | monitoring                                                        
 issues associated with CEO succession and management development; |

| ● |