{"url_path":"/sec/gibow/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","accession_number":"0001493152-26-023628","cik":"0002034520","ticker":"GIBO","issuer_name":"GIBO HOLDINGS Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","primary_entity_key":"0002034520","primary_entity_name":"GIBO HOLDINGS Ltd"},"word_count":75,"has_tables":true,"body_markdown":"** **\n\n**ITEM\n16A. AUDIT COMMITTEE FINANCIAL EXPERT**\n\n \n\nOur\nBoard has determined that Ms. Li Noi Chia, who is an independent non-executive director, satisfies the criteria of an audit committee\nfinancial expert as defined in Item 16A of the instruction to Form 20-F. Ms. Li Noi Chia satisfies the requirements for an “independent\ndirector” within the meaning of the Nasdaq Stock Market Rule and the criteria for independence set forth in Rule 10A-3 of the Exchange\nAct."}