{"url_path":"/sec/byah/10-k/2026/item-16a","section_key":"item-16a","section_title":"Item 16A AUDIT COMMITTEE FINANCIAL EXPERT**","topic":"sec","document":{"doc_type":"20-F/A","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1986247/0001213900-26-057152-index.html","accession_number":"0001213900-26-057152","cik":"0001986247","ticker":"BYAH","issuer_name":"Park Ha Biological Technology Co., Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1986247/0001213900-26-057152-index.html","primary_entity_key":"0001986247","primary_entity_name":"Park Ha Biological Technology Co., Ltd."},"word_count":40,"has_tables":true,"body_markdown":"**ITEM\n16A. AUDIT COMMITTEE FINANCIAL EXPERT**\n\n \n\nOur\nBoard of Directors has determined that Yanan Shan qualifies as an “audit committee financial expert”, and is independent\nfor the purposes of the Nasdaq Listing Rules and Rule 10A-3 under the Exchange Act."}