{"url_path":"/sec/brqsf/10-k/2026/item-16b","section_key":"item-16b","section_title":"Item 16B CODE OF ETHICS**","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":110,"has_tables":true,"body_markdown":"**ITEM 16B. CODE OF ETHICS**\n\n \n\nOur Code of Business Conduct\nand Ethics for Employees (“Code of Ethics”) applies to all of our employees, including our chief executive officer, chief\nfinancial officer, and principal accounting officer. Our Code of Ethics is available on our corporate website, *www.borqs.com*. If\nwe amend or grant a waiver of one or more of the provisions of our Code of Ethics, we intend to file a current report on Form 6-K to disclose\namendments to or waivers from provisions of our Code of Ethics that apply to our principal executive officer, principal financial officer\nand principal accounting officer by posting the required information on our website."}