{"url_path":"/sec/iotr/10-k/2026/item-16","section_key":"item-16","section_title":"Item 16 [[Reserved]](#a_063)","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-07-07","source_url":"https://www.sec.gov/Archives/edgar/data/1997637/0001213900-26-075976-index.html","accession_number":"0001213900-26-075976","cik":"0001997637","ticker":"IOTR","issuer_name":"iOThree Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1997637/0001213900-26-075976-index.html","primary_entity_key":"0001997637","primary_entity_name":"iOThree Ltd"},"word_count":80,"has_tables":true,"body_markdown":"Item 16.\n[[Reserved]](#a_063)\n81\n\n \n16A.\n[Audit Committee and Financial Expert](#a_064)\n81\n\n \n16B.\n[Code of Ethics](#a_065)\n81\n\n \n16C.\n[Principal Accountant Fees and Services](#a_066)\n81\n\n \n16D.\n[Exemptions from the Listing Standards for Audit Committees](#a_067)\n82\n\n \n16E.\n[Purchases of Equity Securities by the Issuer and Affiliated Purchasers](#a_068)\n82\n\n \n16F.\n[Change in Registrant’s Certifying Accountant](#a_069)\n82\n\n \n16G.\n[Corporate Governance](#a_070)\n82\n\n \n16H.\n[Mine Safety Disclosure](#a_071)\n84\n\n \n16I.\n[Disclosure Regarding Foreign Jurisdictions that Prevent Inspections](#a_072)\n84\n\n \n16J.\n[Insider Trading Policies](#a_073)\n84\n\n \n16K.\n[Cybersecurity](#a_074)\n84\n\n \n \n \n \n\n \n \n[**PART III**](#a_075)"}