{"url_path":"/sec/febo/10-k/2026/item-16d","section_key":"item-16d","section_title":"Item 16D Exemptions from the Listing Standards for Audit Committees**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1957001/0001493152-26-023280-index.html","accession_number":"0001493152-26-023280","cik":"0001957001","ticker":"FEBO","issuer_name":"Fenbo Holdings Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1957001/0001493152-26-023280-index.html","primary_entity_key":"0001957001","primary_entity_name":"Fenbo Holdings Ltd"},"word_count":144,"has_tables":true,"body_markdown":"**Item\n16D. Exemptions from the Listing Standards for Audit Committees**\n\n \n\nAs\na company incorporated in the Cayman Islands, we are permitted to adopt certain home country practices in relation to corporate governance\nmatters that differ significantly from Nasdaq corporate governance listing standards. However, our audit committee is required to comply\nwith the provisions of Rule 10A-3 of the Exchange Act, which is applicable to U.S. companies listed on Nasdaq. Therefore, we have a fully\nindependent audit committee in accordance with Rule 10A-3 of the Exchange Act. However, because we are a foreign private issuer, our\naudit committee is not subject to additional Nasdaq corporate governance requirements applicable to listed U.S. companies, including\nthe requirements to have a minimum of three members and to affirmatively determine that all members are “independent,” using\nmore stringent criteria than those applicable to us as a foreign private issuer."}