{"url_path":"/sec/ucar/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/1939780/0001213900-26-057792-index.html","accession_number":"0001213900-26-057792","cik":"0001939780","ticker":"UCAR","issuer_name":"U Power Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1939780/0001213900-26-057792-index.html","primary_entity_key":"0001939780","primary_entity_name":"U Power Ltd"},"word_count":95,"has_tables":true,"body_markdown":"**Item\n16A. AUDIT COMMITTEE FINANCIAL EXPERT**\n\n \n\nMs. Xiaochun\nLi qualifies as an “audit committee financial expert” as defined in Item 16A of Form 20-F. Ms. Xiaochun Li satisfies\nthe “independence” requirements of Section 5605(a)(2) of the NASDAQ Listing Rules as well as the independence\nrequirements of Rule 10A-3 under the Exchange Act.\n\n \n\nI**tem\n16B. CODE OF ETHICS**\n\n \n\nOur\nboard of directors has adopted a code of business conduct and ethics, which is applicable to all of our directors, officers, and employees.\nOur code of business conduct and ethics is publicly available on our website: https://ir.upincar.com/corporate.html."}