{"url_path":"/sec/wit/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":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/1123799/0001193125-26-253514-index.html","accession_number":"0001193125-26-253514","cik":"0001123799","ticker":"WIT","issuer_name":"WIPRO LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1123799/0001193125-26-253514-index.html","primary_entity_key":"0001123799","primary_entity_name":"WIPRO LTD"},"word_count":172,"has_tables":true,"body_markdown":"Item 16A. Audit Committee Financial Expert\n\nThe Audit, Risk and Compliance Committee is responsible for reviewing reports of our financial results, audits, internal controls, and compliance with applicable laws and regulations. The Audit, Risk and Compliance Committee selects the independent registered public accounting firm and approves all related fees and compensation and reviews their selection with the Board of Directors. The Audit, Risk and Compliance Committee also reviews the services proposed to be performed by the independent registered public accounting firm to ensure their independence with respect to such services.\n\nMembers of the Audit, Risk and Compliance Committee are non-management directors who, in the opinion of the Company’s Board of Directors, are independent as defined under the applicable rules of the NYSE. The Board has determined that Mr. Deepak M. Satwalekar qualifies as an Audit Committee Financial Expert as defined by the applicable rules of the SEC. Our Board has also determined that Mr. Deepak M. Satwalekar is an independent director under applicable NYSE rules and Rule 10A-3 under the Exchange Act."}