{"url_path":"/sec/efty/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/2058349/0001213900-26-056086-index.html","accession_number":"0001213900-26-056086","cik":"0002058349","ticker":"EFTY","issuer_name":"ETOILES CAPITAL GROUP CO., LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/2058349/0001213900-26-056086-index.html","primary_entity_key":"0002058349","primary_entity_name":"ETOILES CAPITAL GROUP CO., LTD"},"word_count":82,"has_tables":true,"body_markdown":"**Item\n16A. Audit Committee Financial Expert**\n\n \n\nOur\naudit committee will consist of Ms. Qi, DING, Mr. Heung Ping WONG, and Mr. Yeung Tak, CHEN. Mr. Yeung Tak, CHEN is chairman of our audit\ncommittee. Ms. Qi, DING and Mr. Heung Ping WONG each satisfies the “independence” requirements of Rule 5605 of the\nCorporate Governance Rules of Nasdaq Stock Market and meets the independence standards under Rule 10A-3 under the Exchange Act. Mr.\nYeung Tak, CHEN qualifies as an “audit committee financial expert.”"}