{"url_path":"/sec/payp/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":"2026-06-30","source_url":"https://www.sec.gov/Archives/edgar/data/2080845/0001193125-26-289382-index.html","accession_number":"0001193125-26-289382","cik":"0002080845","ticker":"PAYP","issuer_name":"PayPay Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/2080845/0001193125-26-289382-index.html","primary_entity_key":"0002080845","primary_entity_name":"PayPay Corp"},"word_count":140,"has_tables":true,"body_markdown":"Item 16A. Audit committee financial expert\n\nThe Company, a foreign private issuer organized under the Companies Act of Japan as a company with an Audit and Supervisory Committee, does not have a separately constituted U.S.-style audit committee. The Audit and\n\n130\n\n[Table of Contents](#toc_page)\n\n \n\nSupervisory Committee serves as the Company’s audit committee for purposes of Item 16A of Form 20-F, Rule 10A-3 under the Exchange Act and applicable Nasdaq listing standards, including Nasdaq Rule 5605(c)(3).\n\nThe Company’s board of directors has determined that Hiroto Kaneko, a member of the Audit and Supervisory Committee, qualifies as an “audit committee financial expert” as defined in Item 16A of Form 20-F. Mr. Kaneko satisfies the applicable audit committee independence criteria under the Nasdaq listing standards, including Rule 10A-3(b)(1) under the Exchange Act, and is independent for purposes of Item 16A of Form 20-F."}