Audit Committee

Committee Members

Committee Chair

Independent Director

Eleanor Vance, CPA, CGMA

Former Global Head of Internal Audit, Meridian Financial Group

Brings 28 years of experience in multinational financial oversight, SOX compliance, and enterprise risk management. Serves on 3 other S&P 500 audit committees.

Financial Expert Tenure: 7 Yrs

Independent Director

Dr. Aris Thakur

Forensic Accounting & Regulatory Affairs Specialist

Former Chief Compliance Officer for the European Banking Authority. Specializes in anti-fraud frameworks, whistleblower program governance, and cross-border regulatory alignment.

Compliance Tenure: 5 Yrs

Independent Director

Lydia Chen, CA

Partner, Chen & Associates (Big Four Advisory)

Leads public company assurance practices across APAC. Deep expertise in IFRS, revenue recognition, and complex consolidated financial statement auditing.

Assurance Tenure: 4 Yrs

Non-Executive Director

Marcus Thorne

Chief Financial Officer, Aevum Zenth Conglomerate

Provides direct insight into treasury operations, capital allocation, inter-company transfer pricing, and quarterly earnings preparation. Non-voting participant.

Management Rep Tenure: 9 Yrs

Independent Director

Sofia Rostova

Former Director of Internal Audit, Eurasian Energy Consortium

Specializes in operational audit, IT governance (COBIT/ISO 27001), and supply chain financial controls. Former SEC registered independent auditor.

IT Audit Tenure: 3 Yrs

Core Responsibilities

Review and approve quarterly and annual consolidated financial statements prior to board submission
Oversight of internal audit function, including charter, budget, and head of internal audit appointment
Annual evaluation and selection of independent external auditor; pre-approval of non-audit services
Monitoring of enterprise risk management (ERM) framework and internal control over financial reporting (ICFR)
Review of whistleblower hotline metrics, investigation outcomes, and remediation tracking
Oversight of regulatory compliance across all 400 subsidiaries and joint ventures
Assessment of actuarial assumptions, reserve adequacy, and complex financial instrument valuation
Quarterly private sessions with external audit firm and internal audit leadership (management excluded)

Meeting Schedule & Attendance

Date	Type	Focus Area	Attendance
Jan 14, 2026	Quarterly	Q4 Financial Review & External Audit Rotation Planning	5/5
Apr 08, 2026	Quarterly	Q1 Earnings Prep, ICFR Testing Results, Cyber Risk Audit	5/5
Jul 15, 2026	Quarterly	Q2 Review, Internal Audit Mid-Year Assessment	—
Oct 22, 2026	Quarterly	Q3 Review, SOX 404 Certification Prep	—
Dec 10, 2026	Annual	Full Year Consolidation, Auditor Fee Negotiation, Charter Review	—