Audit Committee Charter

EARTH SCIENCE TECH, INC.

1. Purposes, Authority & Funding

The audit committee (the “Committee”) of the Board of Directors (the “Board”) of Earth Science Tech, Inc. (the “Company”), is appointed by the Board for the purpose of overseeing the Company’s accounting and financial reporting processes and the audits of the Company’s financial statements and internal control over financial reporting. The Committee shall maintain open communication between directors, auditors, and financial management. It may retain independent legal, accounting, or other advisers and conduct investigations as necessary. The Company shall provide appropriate funding for:

Compensation of independent auditors
Compensation of advisors retained by the Committee
Administrative expenses necessary to perform its duties

2. Committee Membership

The Committee shall consist of at least three (3) members appointed by the Board.

Members must be independent under applicable rules
Must meet Rule 10A-3 requirements
No involvement in financial statement preparation within past 3 years
Must be financially literate
At least one member must qualify as a financial expert

3. Duties & Responsibilities

A. Financial Reporting

Review accounting policies and financial reporting processes
Oversee audits of financial statements
Review financial disclosures and SEC filings
Review earnings releases and guidance
Meet with auditors and management regularly

B. Independent Auditors

Appoint and oversee independent auditors
Review auditor independence
Pre-approve audit and non-audit services
Review audit plans and communications
Ensure compliance with PCAOB requirements

C. Internal Controls

Review effectiveness of internal controls
Review internal audit reports
Monitor accounting policy changes

D. Compliance

Ensure compliance with laws and regulations
Establish whistleblower procedures
Review related-party transactions
Address potential legal or regulatory issues

E. Additional Responsibilities

Review risk management policies
Oversee cybersecurity risks
Conduct annual evaluations
Report findings to the Board

Important: The Committee does not conduct audits or certify financial statements; those responsibilities belong to management and independent auditors.

4. Structure & Meetings

The Committee shall meet at least quarterly. A majority of members constitutes a quorum. The Chairperson shall set agendas, preside over meetings, and report to the Board. Written minutes shall be maintained. The Committee may invite relevant personnel and delegate responsibilities when appropriate.

Amended March 31, 2026