Company: FOXX
Filing Date: 2025-10-15
Form Type: 10-K
Source: 0001213900-25-098953
Chunk: 929

Company: Foxx Development Holdings Inc.
Filing Date: 2025-10-15
Form: 10-K
Item: Item 4
Chunk 929
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of the Board of Directors

Committees
of the Board

The
Board of Directors direct the management of our business and affairs, as provided by Delaware law, and conduct its business through meetings
of the Board and its standing committees. We have a standing audit committee, compensation committee, and nominating and corporate governance
committee, each of which operates under a written charter.

In
addition, from time to time, special committees may be established under the direction of the Board when the Board deems it necessary
or advisable to address specific issues. Current copies of our committee charters are posted on our website, as required by applicable
SEC and Nasdaq Stock Market rules. The information on or available through any of such website is not deemed incorporated in this Annual
Report and does not form part of this Annual Report.

Audit
Committee

Our
audit committee consist of Ms. Miao, Mr. Miller and Mr. Chiang, with Ms. Miao serving as its chair. The Board determines that
each of these individuals satisfies the independence requirements of the Sarbanes-Oxley Act of 2002, as amended, or the
Sarbanes-Oxley Act, Rule 10A-3 under the Exchange Act and the applicable listing standards of the Nasdaq Stock Market.
Each member of audit committee satisfies the requirements for financial literacy under the applicable Nasdaq Stock Market rules. In arriving
at this determination, the Board examined each audit committee member’s scope of experience and the nature of their prior and/or
current employment.

The
Board determines that Ms. Miao qualifies as an audit committee financial expert within the meaning of SEC regulations and meets the financial
sophistication requirements of the Nasdaq Stock Market rules. In making this determination, the Board considered Ms. Miao’s formal
education and previous and current experience in financial and accounting roles. Both our independent registered public accounting firm
and management periodically meet privately with the our audit committee.

The
audit committee’s responsibilities will include, among other things:

    ●
    appointing, compensating,
    retaining, evaluating, terminating and overseeing our independent registered public accounting firm;

    ●
    discussing with our independent
    registered public accounting firm their independence from management;

    ●
    reviewing with our independent
    registered public accounting firm the scope and results of their audit;

    ●
    pre-approving all
    audit and permissible non-audit services to be performed by