Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 207

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 207
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     | internal control over financial reporting and disclosure controls and procedures, |

| • |     | our compliance with legal and regulatory requirements, |

| • |     | our independent registered public accounting firm’s qualifications and independence, |

| • |     | the performance of our internal audit function, and |

| • |     | the performance of our independent registered public accounting firm. |

Director Nominations The Board considers director candidates recommended for nomination by our shareholders during such times as they are seeking proposed nominees to stand for election at the next annual meeting of shareholders (or, if applicable, a special meeting of shareholders). Our shareholders that wish to nominate a director for election to our Board should follow the procedures set forth in the Company’s Third Amended and Restated Memorandum and Articles of Association. In general, in identifying and evaluating nominees for directors, the Board considers educational background, diversity of professional experience, knowledge of our business, integrity, professional reputation, independence, character, and the ability to exercise sound judgement, and relevant skills and experience, including financial literacy and experience in the context of the needs of the Board. 137

Code of Business Conduct and Ethics We have adopted a new code of business conduct (the “Code of Business Conduct”) that applies to all directors, executive officers and employees which is available on our website. The Code of Business Conduct is a “code of ethics” as defined in Item 406(b) of Regulation S-K.Copies of the Code of Business Conduct and charters for each of the Board committees will be provided without charge upon request from us and will be posted on our website. We will make any legally required disclosures regarding amendments to, or waivers of, provisions of our code of ethics on our Internet website. Controlled Company We will be a “controlled company,” as defined under the rules of the Nasdaq, since Darren Wang, our founder and CEO, will have 67.2% of the total voting power of the Company upon the consummation of this listing. For so long as we remain a controlled company under this definition, we are permitted to elect to rely, and currently intend to rely, on certain exemptions from corporate governance rules, including the exemption from the requirements that:

| • |     | a majority of our board of directors consist of “independent directors” as defined under the rules of 
 Nasdaq;                                                                                               |

| • |     | our director nominees be selected, or recommended for our board of directors’ selection, by a 
 nominating/governance committee comprised solely of