Company: LASR
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001124796-25-000043
Chunk: 23

Company: NLIGHT, INC.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 23
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                          |     | Chairperson                         |

#### Audit Committee
The members of our audit committee are Raymond Link, chairperson, Douglas Carlisle and Geoffrey Moore. Our board of directors determined that each of Messrs. Link, Carlisle and Moore satisfy the independence standards for audit committee members established by applicable SEC rules and the rules of the Nasdaq Stock Market. Each member of our audit committee meets the financial sophistication requirements of the Nasdaq Stock Market. Our audit committee chairperson, Raymond Link, is our audit committee financial expert, as that term is defined under the SEC rules implementing Section 407 of the Sarbanes-Oxley Act of 2002, and possesses financial sophistication, as defined under the rules of the Nasdaq Stock Market. Our audit committee oversees our corporate accounting and financial reporting process and assists our board of directors in monitoring our financial systems. Our audit committee:

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• approves the hiring, discharging and compensation of our independent registered public accounting firm;

• pre-approves all audit and permissible non-audit services provided by our independent registered public accounting firm;

• supervises and evaluates the work of our independent registered public accounting firm;

• evaluates the independence of our independent registered public accounting firm;

• reviews and discusses our annual and quarterly financial statements and related disclosures with management and with our independent registered public accounting firm;

• prepares an audit committee report to be included in our annual proxy statement;

• reviews and discusses with management, our internal auditor and our independent registered public accounting firm the adequacy and effectiveness of our internal controls and disclosure controls and procedures;

• establishes policies regarding hiring employees from our independent registered public accounting firm and procedures for the receipt and retention of accounting related complaints and concerns;

• reviews and discusses major financial risks and steps to monitor and control those risks with management and our independent registered public accounting firm;

• reviews our related party transaction policies and oversees all transactions, as required by law; and

• reviews and monitors compliance with our code of business conduct and ethics with regard to potential and actual conflicts of interest.

Our audit committee was established in accordance with Section 3(a)(58)(A) of the Exchange Act and operates under a written charter that satisfies the applicable rules and regulations of the SEC and the listing standards of the Nasdaq Stock Market. A copy of the charter of our audit committee is available on our website at https://investors.nlight.net/governance/. During our fiscal year ended December 31, 2024, our audit committee held four meetings.

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