Company: ZCARW
Filing Date: 2025-03-04
Form Type: S-1
Source: 0001213900-25-020176
Chunk: 193

Company: Zoomcar Holdings, Inc.
Filing Date: 2025-03-04
Form: S-1
Chunk 193
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 of the Board are described below. Members serve on these committees until their resignation or until otherwise determined by the Board. The Board may establish other committees as it deems necessary or appropriate from time to time. Audit Committee The Company’s Audit Committee has been established in accordance with Section 3(a)(58)(A) of the Exchange Act and consists of Evelyn D’An, John Clarke and Madan Menon, each of whom is an independent director and is “financially literate” as defined under the Nasdaq listing standards. Ms. D’An will initially serve as chair of the Audit Committee. The Company’s Board has determined that Ms. D’An qualifies as an “audit committee financial expert,” as defined under rules and regulations of the SEC. The primary purpose of the audit committee is to discharge the responsibilities of the Board with respect to corporate accounting and financial reporting processes, systems of internal control and financial statement audits, and to oversee Zoomcar’s independent registered public accounting firm. Specific responsibilities of the audit committee include:

| ● | helping the Board oversee corporate           
 accounting and financial reporting processes; |

| ● | managing the selection, engagement,                                                                                                     
 qualifications, independence and performance of a qualified firm to serve as the independent registered public accounting firm to audit 
 our consolidated financial statements;                                                                                                  |

| ● | discussing the scope and results                                                                                                         
 of the audit with the independent registered public accounting firm, and reviewing, with management and the independent accountants, our 
 interim and year-end operating results;                                                                                                  |

| ● | developing procedures for employees                                            
 to submit concerns anonymously about questionable accounting or audit matters; |

| ● | reviewing related person transactions;                                                                                                      
 obtaining and reviewing a report by the independent registered public accounting firm at least annually that describes our internal quality 
 control procedures, any material issues with such procedures, and any steps taken to deal with such issues when required by applicable      
 law; and                                                                                                                                    |

Compensation Committee Interlocks and Insider Participation None of the Company’s executive officers currently serves, or in the past year has served, as a member of the board of directors or compensation committee of any entity that has one or more executive officers serving on the Company’s Board. Code of Ethics We have adopted a have a code of ethics that applies to all of its executive officers, directors and employees, including its principal executive officer, principal financial officer, principal accounting officer or controller or persons performing similar functions. The code of ethics is available on our website, www.zoomcar.com. In addition, we intend to