Company: CSLMF
Filing Date: 2025-07-03
Form Type: DEFM14A
Source: 0001193125-25-155514
Chunk: 361

Company: CSLM ACQUISITION CORP.
Filing Date: 2025-07-03
Form: DEFM14A
Chunk 361
---
 Salman Alam. Irakli Gilauri serves as chair of the audit committee. All members of our audit committee are independent directors under Nasdaq corporate governance rules and Rule 10A-3of the Exchange Act. Each member of the audit committee is financially literate and the CSLM Board has determined that Irakli Gilauri qualifies as an “audit committee financial expert” as defined in applicable SEC rules and has accounting or related financial management expertise. We have adopted an audit committee charter, which details the principal functions of the audit committee, including:

| • |     | assisting board oversight of (1) the integrity of our financial statements, (2) our compliance with                                                                                                                                   
 legal and regulatory requirements, (3) our independent registered public accounting firm’s qualifications and independence, and (4) the performance of our internal audit function and independent registered public accounting firm; |

| • |     | the appointment, compensation, retention, replacement, and oversight of the work of the independent registered 
 public accounting firm and any other registered public accounting firm engaged by us;                          |

| • |     | pre-approving all audit and                                                                                                                                           
 non-audit services to be provided by the independent registered public accounting firm or any other registered public accounting firm engaged by us, and establishing 
 pre-approval policies and procedures;                                                                                                                                 |

| • |     | reviewing and discussing with the independent registered public accounting firm all relationships the        
 independent registered public accounting firm has with us in order to evaluate their continued independence; |

| • |     | setting clear hiring policies for employees or former employees of the independent registered public 
 accounting firm;                                                                                     |

228

| • |     | 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 (1) the independent registered public accounting firm’s internal quality-control procedures and (2) any material issues raised by the most recent internal quality-control review, or peer review, of the audit 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;                      |

| • |     | 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