Company: CUB
Filing Date: 2025-03-21
Form Type: 10-K
Source: 0001013762-25-001006
Chunk: 140

Company: Lionheart Holdings
Filing Date: 2025-03-21
Form: 10-K
Item: Item 1A
Chunk 140
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 reviewing and discussing with the independent registered public accounting
                                            firm all relationships the independent registered public accounting firm have with us in
                                            order to evaluate their continued independence;

●setting
clear policies for audit partner rotation in compliance with applicable laws and regulations; obtaining and reviewing a report, at least
annually, from the independent registered public accounting firm describing (i) the independent registered public accounting firm’s
internal quality-control procedures and (ii) any material issues raised by the most recent internal quality-control review,
or peer review, of the independent registered public accounting firm, or by any inquiry or investigation by governmental or professional
authorities, within the preceding five years respecting one or more independent audits carried out by the firm and any steps taken
to deal with such issues;

30

●meeting
                                            to review and discuss our annual audited financial statements and quarterly financial statements
                                            with management and the independent registered public accounting firm, including reviewing
                                            our specific disclosures under “Management’s Discussion and Analysis of Financial
                                            Condition and Results of Operations”; reviewing and approving any related party transaction
                                            required to be disclosed pursuant to Item 404 of Regulation S-K promulgated
                                            by the SEC prior to us entering into such transaction;

●reviewing
                                            with management, the independent registered public accounting firm, and our legal advisors,
                                            as appropriate, any legal, regulatory or compliance matters, including any correspondence
                                            with regulators or government agencies and any employee complaints or published reports that
                                            raise material issues regarding our financial statements or accounting policies and any significant
                                            changes in accounting standards or rules promulgated by the FASB, the SEC or other regulatory
                                            authorities; and

●advising
                                            the Board and any other Board committees if the clawback provisions of Rule 10D-1 under
                                            the Exchange Act (the “SEC Clawback Rule”) are triggered based upon a financial
                                            statement restatement or other financial statement change, with the assistance of Management
                                            and to the extent that our securities continue to be listed on an exchange and subject to
                                            the SEC Clawback Rule.

Compensation
Committee

We
have established the Compensation Committee. The members of our Compensation Committee are Messrs. Hawkins, Meltzer and Sheriff. Mr.
Meltzer serves as chair of the Compensation Committee. Under the Nasdaq Rules and applicable SEC rules, we are required to have a compensation
committee of at least two members, all of whom