On October 26, 2021, Two Hands Corporation's Board of Directors (Board") established an Audit Committee and adopted an Audit Committee Charter. The Company's Board of Directors appointed Nadav Elituv, Ryan Wilson and Bradley Southam to serve as members of the Audit Committee until the Company's next annual meeting of shareholders. The primary function of the Audit Committee is to assist the Board in its oversight responsibilities of the integrity of the Company's financial statements; the Company's compliance with legal and regulatory requirements as they relate to the Company's financial statements; the qualifications, independence and performance of the Company's external auditor; the enterprise risk management process; internal control over financial reporting and disclosure controls and procedures; the performance of the Company's internal audit function; and performing additional duties set out or otherwise delegated to the Audit Committee by the Board.