Company: HCTI
Filing Date: 2025-02-25
Form Type: PRE 14A
Source: 0001213900-25-017146
Chunk: 18

Company: Healthcare Triangle, Inc.
Filing Date: 2025-02-25
Form: PRE 14A
Chunk 18
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 SEC. Our audit committee operates under a written charter. Our audit committee assists
our Board of Directors in its oversight of our accounting and financial reporting process and the audits of our financial statements.
Our audit committee’s responsibilities include:

| ● | reviewing                                                                                           
 and discussing with management and the independent auditor the annual audited financial statements, 
 and recommending to the board whether the audited financial statements should be included           
 in our annual disclosure report;                                                                    |

| ● | discussing                                                                                       
 with management and the independent auditor significant financial reporting issues and judgments 
 made in connection with the preparation of our financial statements;                             |

| ● | discussing                                                          
 with management major risk assessment and risk management policies; |

| ● | monitoring                                   
 the independence of the independent auditor; |

| ● | verifying                                                                                  
 the rotation of the lead (or coordinating) audit partner having primary responsibility for 
 the audit and the audit partner responsible for reviewing the audit as required by law;    |

| ● | reviewing                                     
 and approving all related-party transactions; |

| ● | inquiring                                                                           
 and discussing with management our compliance with applicable laws and regulations; |

| ● | pre-approving                                                                                   
 all audit services and permitted non-audit services to be performed by our independent auditor, 
 including the fees and terms of the services to be performed;                                   |

| ● | appointing                            
 or replacing the independent auditor; |

| ● | determining                                                                                    
 the compensation and oversight of the work of the independent auditor (including resolution    
 of disagreements between management and the independent auditor regarding financial reporting) 
 for the purpose of preparing or issuing an audit report or related work;                       |

| ● | establishing                                                                               
 procedures for the receipt, retention and treatment of complaints received by us regarding 
 accounting, internal accounting controls or reports which raise material issues regarding  
 our financial statements or accounting policies; and                                       |

| ● | approving                                                                                 
 reimbursement of expenses incurred by our management team in identifying potential target 
 businesses.                                                                               |

Report Of The Audit Committee Of The Board Of Directors

This report is submitted by the audit committee
of the Board of Directors (the “Board”) of Healthcare Triangle, Inc. (the “Company”). The audit
committee consists of the three directors whose names appear below. None of the members of the audit committee is an officer or employee
of the Company, and the Board has determined that each member of the audit committee is “independent” for audit committee
purposes as that term is defined under Rule 10A-3 of the Exchange Act, and