Company: ORBS
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001641172-25-004802
Chunk: 972

Company: Eightco Holdings Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 5
Chunk 972
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this information and will provide feedback, will make recommendations, and, as appropriate, will authorize or direct management to address
particular exposures to risk.

Committees
of the Board of Directors

Our
board of directors has three standing committees: Audit Committee, Compensation Committee, and Nominating and Corporate Governance Committee.
Frank Jennings, Mary Ann Halford and Louis Foreman, have been appointed to serve on the Company’s Audit Committee, with Louis Foreman
serving as the chair and qualifying as an audit committee financial expert, as such term is defined in Item 407(d)(5) of Regulation S-K.
Frank Jennings, Mary Ann Halford, Louis Foreman have been appointed to serve on the Company’s Compensation Committee, with Frank
Jennings serving as the chair. Frank Jennings, Mary Ann Halford, Louis Foreman have been appointed to serve on the Company’s Nominating
and Corporate Governance Committee, with Frank Jennings serving as the chair. Each of the committee charters is available on the Company’s
website at www.8co.holdings.

Audit
Committee

The
Audit Committee’s duties, which are specified in its charter include, but are not limited to:

    ●
    reviewing
    and discussing with management and the independent auditor the annual audited financial statements, and recommending to the board
    of directors whether the audited financial statements should be included in our annual reports;

    ●
    discussing
    with management and the independent auditor significant financial reporting issues and judgments made in connection with the preparation
    of our financial statements;

    ●
    discussing
    with management major risk assessment and risk management policies;

    ●
    monitoring
    the independence of the independent auditor;

    ●
    verifying
    the rotation of the lead (or coordinating) audit partner having primary responsibility for the audit and the audit partner responsible
    for reviewing the audit as required by law;

    ●
    reviewing
    and approving all related-party transactions;

    ●
    inquiring
    and discussing with management our compliance with applicable laws and regulations;

    ●
    pre-approving
    all audit services and permitted non-audit services to be performed by our independent auditor, including the fees and terms of the
    services to be performed;

    ●
    appointing
    or replacing the independent auditor;

    ●
    determining
    the compensation and oversight of the work of the independent auditor (including resolution of disagreements between management and
    the independent