Company: GSRF
Filing Date: 2025-07-29
Form Type: S-1
Source: 0001213900-25-068819
Chunk: 204

Company: GSR IV Acquisition Corp.
Filing Date: 2025-07-29
Form: S-1
Chunk 204
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 our financial statements been correctly stated. Committees of the Board of Directors Pursuant to Nasdaq listing rules we will establish two standing committees — an audit committee in compliance with Section 3(a)(58)(A) of the Exchange Act and a compensation committee. Each committee will operate under a charter that will be approved by our board and will have the composition and responsibilities described below. Audit Committee Upon the effectiveness of the registration statement of which this prospectus forms a part, we will establish an audit committee of the board of directors. The members of our audit committee will be,and.will serve as chairman of the audit committee. Each member of the audit committee is financially literate and our board of directors has determined that Ms. Kuan qualifies as an “audit committee financial expert” as defined in applicable SEC rules and has accounting or related financial management expertise. We will adopt an audit committee charter, which will detail the purpose and principal functions of the audit committee, including: •assisting board oversight of our accounting and financial reporting processes and the audits of the financial statements; •the appointment, compensation, retention, and oversight of the work of the independent registered public accounting firm and any other registered public accounting firm engaged by us; •pre -approvingall audit and non -auditservices to be provided by the independent registered public accounting firm or any other registered public accounting firm engaged by us; •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 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 -controlprocedures and (2) any material issues raised by the most recent internal quality -controlreview, or peer review, of the audit 131 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 Operations;” •reviewing and approving any related party transaction required to be disclosed pursuant to Item 404 of Regulation S -Kpromulgated by the SEC prior to us entering into such transaction