{"url_path":"/sec/iotr/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":"2026-07-07","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":58,"has_tables":true,"body_markdown":"**ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT**\n\n \n\nOur board of directors has determined that Yuanting\nZhang is the “Audit Committee Financial Expert” as such term is defined in Item 407(d) of Regulation S-K promulgated by the\nSEC and also meets Nasdaq’s financial sophistication requirements. Mr. Zhang is an “independent director” as defined\nby the rules and regulations of Nasdaq."}