{"url_path":"/sec/okyo/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":"2026-07-20","source_url":"https://www.sec.gov/Archives/edgar/data/1849296/0001493152-26-033847-index.html","accession_number":"0001493152-26-033847","cik":"0001849296","ticker":"OKYO","issuer_name":"OKYO Pharma Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1849296/0001493152-26-033847-index.html","primary_entity_key":"0001849296","primary_entity_name":"OKYO Pharma Ltd"},"word_count":97,"has_tables":true,"body_markdown":"**ITEM\n16A: AUDIT COMMITTEE FINANCIAL EXPERT**\n\n \n\nThe\nmembers of our audit, risk and disclosure committee are Mr John Brancaccio, Mr Bernard Denoyer and Mr. Willy Simon. Mr. John Brancaccio\nis the chair of the audit, risk and disclosure committee. Each of our audit, risk and disclosure committee members satisfies the independence\nrequirements of Rule 5605(a)(2) of the NASDAQ Stock Market Marketplace Rules and the independence requirements of Rule 10A-3(b)(1) under\nthe Exchange Act. Our board of directors has determined that Mr. John Brancaccio is an “audit committee financial expert”\nas defined in Item 16A of Form 20-F."}