{"url_path":"/sec/hiho/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":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1026785/0001213900-26-077959-index.html","accession_number":"0001213900-26-077959","cik":"0001026785","ticker":"HIHO","issuer_name":"HIGHWAY HOLDINGS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1026785/0001213900-26-077959-index.html","primary_entity_key":"0001026785","primary_entity_name":"HIGHWAY HOLDINGS LTD"},"word_count":169,"has_tables":true,"body_markdown":"** **\n\n**Item 16A. Audit Committee Financial Expert**\n\n \n\nThe Company’s Board of Directors has determined\nthat Ms. Irene Wong Ping Yim of the Audit Committee qualifies as an “audit committee financial expert” as defined by Item\n401(h) of Regulation S-K, adopted pursuant to the Securities Exchange Act of 1934. Ms. Wong is an “independent” director,\nas defined under the Nasdaq Stock Market’s listing standards. For more than ten years, Ms. Wong was the Chief Accountant of CNIM\nHK Ltd. in Hong Kong. Ms. Wong holds a Master of Business Administration from Deakin University. From 1994 to 2001 was the Accounting\nManager of Highway Holdings. She is currently a fellow member of the Association of Chartered Certified Accountant and a member of Hong\nKong Institute of Certified Public Accountants. In addition, each of the other members of the audit committee has extensive financial\nand business experience as presidents, chief operating officers, and directors of various public and private enterprises.\n\n \n\nAll of the members of the audit committee are independent\nnon-executive directors.\n\n** **\n\n62"}