{"url_path":"/sec/forty/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":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1045986/0001213900-26-055948-index.html","accession_number":"0001213900-26-055948","cik":"0001045986","ticker":"FORTY","issuer_name":"FORMULA SYSTEMS (1985) LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1045986/0001213900-26-055948-index.html","primary_entity_key":"0001045986","primary_entity_name":"FORMULA SYSTEMS (1985) LTD"},"word_count":44,"has_tables":true,"body_markdown":"** **\n\n**ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT**\n\n \n\nOur board of directors has\ndetermined that Mr. Tomer Jacob, who serves on the audit committee of our board of directors, qualifies as our “audit committee\nfinancial expert,” as defined under the rules and regulations of the SEC."}