{"url_path":"/sec/brqsf/10-k/2026/item-16a","section_key":"item-16a","section_title":"Item 16A AUDIT COMMITTEE FINANCIAL EXPERT**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1650575/0001213900-26-057706-index.html","accession_number":"0001213900-26-057706","cik":"0001650575","ticker":"BRQSF","issuer_name":"Borqs Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1650575/0001213900-26-057706-index.html","primary_entity_key":"0001650575","primary_entity_name":"Borqs Technologies, Inc."},"word_count":77,"has_tables":true,"body_markdown":"**ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT**\n\n \n\nOur board of directors has\ndetermined that Mr. Fang-Wei (Steve) Tsao, an independent director and a member of our audit committee, is an “Audit Committee Financial Expert”\nunder Section 407(d)(5) of Regulation S-K promulgated under the Securities and Exchange Act of 1934, as amended, and the corporate governance\nrules of the Nasdaq Stock Market, and on July 29, 2025 the board appointed Mr. Tsao as the chairperson of the Audit Committee."}