{"url_path":"/sec/omse/10-k/2026/item-16a","section_key":"item-16a","section_title":"Item 16A AUDIT COMMITTEE AND FINANCIAL EXPERT","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-25","source_url":"https://www.sec.gov/Archives/edgar/data/2012219/0001193125-26-282941-index.html","accession_number":"0001193125-26-282941","cik":"0002012219","ticker":"OMSE","issuer_name":"OMS Energy Technologies Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2012219/0001193125-26-282941-index.html","primary_entity_key":"0002012219","primary_entity_name":"OMS Energy Technologies Inc."},"word_count":331,"has_tables":true,"body_markdown":"ITEM 16A. AUDIT COMMITTEE AND FINANCIAL EXPERT\n\nAudit committee\n\nChung Yew Pong, Datuk Loo Took Gee and Esther Teh Oun Pheng serve on the audit committee, which is chaired by Chung Yew Pong. Our board of Directors has determined that each are “independent” for audit committee purposes as that term is defined by the rules of the SEC and Nasdaq, and that each has sufficient knowledge in financial and auditing matters to serve on the audit committee. Our board of Directors has designated Chung Yew Pong as an “audit committee financial expert”, as defined under the applicable rules of the SEC. The audit committee’s responsibilities include:\n\n•\nappointing, approving the compensation of, and assessing the independence of our independent registered public accounting firm;\n\n•\npre-approving auditing and permissible non-audit services, and the terms of such services, to be provided by our independent registered public accounting firm;\n\n•\nreviewing the overall audit plan with our independent registered public accounting firm and members of management responsible for preparing our financial statements;\n\n•\nreviewing and discussing with management and our independent registered public accounting firm our annual and quarterly financial statements and related disclosures as well as critical accounting policies and practices used by us;\n\n•\ncoordinating the oversight and reviewing the adequacy of our internal control over financial reporting;\n\n•\nestablishing policies and procedures for the receipt and retention of accounting-related complaints and concerns; recommending, based upon the audit committee’s review and discussions with management and our independent registered public accounting firm, whether our audited financial statements shall be included in our Annual Report on Form 20-F;\n\n•\nmonitoring the integrity of our financial statements and our compliance with legal and regulatory requirements as they relate to our financial statements and accounting matters;\n\n•\npreparing the audit committee report required by SEC rules to be included in our annual proxy statement;\n\n•\nreviewing all related person transactions for potential conflict of interest situations and approving all such transactions; and\n\n•\nreviewing earnings releases."}