{"url_path":"/sec/ree/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":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1843588/0001628280-26-035308-index.html","accession_number":"0001628280-26-035308","cik":"0001843588","ticker":"REE","issuer_name":"REE Automotive Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1843588/0001628280-26-035308-index.html","primary_entity_key":"0001843588","primary_entity_name":"REE Automotive Ltd."},"word_count":170,"has_tables":true,"body_markdown":"Item 16A. Audit committee financial expert\n\nWe do not currently have an “audit committee financial expert”, as such term is defined in Rule 10A-3(b)(1) under the Exchange Act and under the listing standards of Nasdaq, serving on our audit committee because no member of our audit committee meets the criteria of an “audit committee financial expert”. However, our audit committee consists exclusively of independent directors whose past employment experience in finance and/or other backgrounds results in each\n\n143\n\n[Table of Contents](#ib754f8dbfd9a410ebea6292869b01926_7)\n\nindividual’s financial sophistication, as defined under applicable Nasdaq rules. We believe that the combined knowledge, skills and experience of such members enables them, as a group, to act effectively in the fulfillment of their tasks and responsibilities. In addition, our audit committee has the authority to engage outside experts as they deem appropriate to provide them with advice on matters related to their responsibilities. Our board of directors may consider the “audit committee financial expert” qualification as a criteria in future director nominations and appointments to our audit committee."}