{"url_path":"/sec/aimd/10-k/2026/item-407","section_key":"item-407","section_title":"Item 407 (d) of Regulation S-K by considering their formal education and experience in financial management.","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-30","source_url":"https://www.sec.gov/Archives/edgar/data/1014763/0001493152-26-013579-index.html","accession_number":"0001493152-26-013579","cik":"0001014763","ticker":"AIMD","issuer_name":"Ainos, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1014763/0001493152-26-013579-index.html","primary_entity_key":"0001014763","primary_entity_name":"Ainos, Inc."},"word_count":622,"has_tables":true,"body_markdown":"Item 407(d) of Regulation S-K by considering their formal education and experience in financial management.\n\n \n\nThe\nduties and responsibilities of the Audit Committee are set forth in its charter include the following:\n\n \n\n \n●\nselecting\nour independent registered public accounting firm and reviewing its qualifications, independence and performance;\n\n \n●\nreviewing\nthe audit plans of our internal auditors and any significant reports prepared by our internal auditors as well as management’s\nresponses;\n\n \n●\nin\nconsultation with management and the Company’s internal and external auditors, reviewing the Company’s guidelines and\npolicies with respect to risk assessment, risk management and internal financial and disclosure controls; and\n\n \n●\nreviewing\nany material written communications between the independent registered public accounting firm and management, including any management\nor internal control letter issued or proposed to be issued by the independent registered public accounting firm and management’s\nresponse, if any.\n\n \n\n45\n\n \n\n \n\n**Compensation\nCommittee**\n\n \n\nOur\nCompensation Committee currently consists of Mr. Wen-Han Chang and Mr. Pao-Sheng Wei. Mr. Chang currently serves as the Chairperson of\nour Compensation Committee. Our Board has determined that each member of our compensation committee meets the requirements for independence\nfor compensation committee members under the rules and regulations of the SEC and the listing standards of Nasdaq. Each member of the\ncompensation committee is also a non-employee director, as defined pursuance to Rule 16b-3 promulgated under the Exchange Act.\n\n \n\nThe\nduties and responsibilities of the Compensation Committee are set forth in its charter include the following:\n\n \n\n \n●\nreviewing,\nmodifying (as needed) and approving the salary, variable compensation, equity compensation and any other compensation and terms of\nemployment of the Company’s Chief Executive Officer;\n\n \n●\nreviewing\nand approving corporate performance goals, the structure and method for determining the terms of overall executive variable compensation\nor other compensatory plans, method of determination of individual goals for executives and other senior management, and payment\nof individual executive variable compensation to the extent such variable compensation contains a discretionary component; and\n\n \n●\nreviewing,\nmodifying (as needed) and approving the Company’s overall compensation plans and structure, including the Company’s overall\ncompensation philosophy.\n\n \n\n**Code\nof Business Conduct and Ethics**\n\n \n\nWe\nadopted a written code of business conduct and ethics that applies to our directors, officers and employees, including our principal\nexecutive officer or persons performing similar functions. A copy of the code is posted on our corporate website at www.ainos.com\nand is filed hereto as Exhibit 14.1 and is incorporated herein by this reference. In addition, we intend to post on our website all disclosures\nthat are required by law or listing standards concerning any amendments to, or waivers from, any provision of the code. The information\ncontained in, or accessible through, our website does not constitute a part of this report. We have included our website address in this\nreport solely as an inactive textual reference.\n\n \n\n**Insider\nTrading Policy**\n\n \n\nWe\nhave adopted an insider trading policy filed hereto as Exhibit 19.1 and is incorporated herein by this reference.\n\n \n\n**Compliance\nwith Section 16(a) Beneficial Ownership Reporting Compliance**\n\n \n\nSection\n16(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) requires directors and officers of the Company\nand persons who own more than 10% of the Company’s common stock to file with the Securities and Exchange Commission (the “Commission”)\ninitial reports of ownership and reports of changes in ownership of the common stock. Directors, officers and more than 10% shareholders\nare required by the Exchange Act to furnish the Company with copies of all Section 16(a) forms they file.\n\n \n\nTo\nthe Company’s knowledge based solely on a review of the copies of such reports furnished to the Company, all reports required to\nbe filed under Section 16(a) during were filed on a timely basis during the most recent fiscal year.\n\n \n\n46"}