AudioCodes (AUDC) director details share and RSU holdings

Rhea-AI Filing Summary

AudioCodes Ltd director Zehava Simon filed an initial ownership report showing her holdings of the company’s ordinary shares. The filing lists both directly held shares and an indirect position held through D.N.Y Simon M&H Ltd, an entity in which she owns a 50% interest.

The disclosure also describes several restricted stock unit (RSU) grants, each RSU representing one ordinary share. These RSUs vest in three equal annual installments beginning on 10/24/2024, 09/17/2025, and 09/16/2026, in each case subject to her continued service with AudioCodes or its subsidiaries.

SEC Form 3

FORM 3

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person^*

Simon Zehava

(Last) (First) (Middle)

P.O.B 9153

(Street)

KFAR SHEMARYAHU L3 469100

(City) (State) (Zip)

2. Date of Event Requiring Statement (Month/Day/Year)
03/10/2026

3. Issuer Name and Ticker or Trading Symbol
AUDIOCODES LTD [ AUDC ]

4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

X	Director		10% Owner
	Officer (give title below)		Other (specify below)

5. If Amendment, Date of Original Filed (Month/Day/Year)

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1. Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)
Ordinary Shares	45,000(1)	D
Ordinary Shares	7,500(2)	D
Ordinary Shares	7,500(3)	D
Ordinary Shares	10,000(4)	D
Ordinary Shares	33,000(5)	I	Held by D.N.Y Simon M&H Ltd. An entity in which the reporting person hold a 50% ownership interest

Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 4)	2. Date Exercisable and Expiration Date (Month/Day/Year)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

1. These shares were issued upon vesting of previously granted RSU's

2. The Reporting Person was granted restricted stock units ("RSUs"), which each represent a contingent right to receive one share of ordinary stock of Audicodes Ltd (the "Company"). The RSUs vest in three equal annual installments commencing on 10/24/2024 subject to the Reporting Person's continued service to the Company or its subsidiaries through each vesting date.

3. The Reporting Person was granted restricted stock units ("RSUs"), which each represent a contingent right to receive one share of ordinary stock of Audicodes Ltd (the "Company"). The RSUs vest in three equal annual installments commencing on 09/17/2025 subject to the Reporting Person's continued service to the Company or its subsidiaries through each vesting date.

4. The Reporting Person was granted restricted stock units ("RSUs"), which each represent a contingent right to receive one share of ordinary stock of Audicodes Ltd (the "Company"). The RSUs vest in three equal annual installments commencing on 09/16/2026 subject to the Reporting Person's continued service to the Company or its subsidiaries through each vesting date.

5. These shares were issued upon vesting of previously granted RSU's

Remarks:

This Form 3 is being filed to report the Reporting Persons beneficial ownership of securities of the Issuer as of the date the Reporting Person became subject to the reporting requirements of Section 16 of the Securities Exchange Act of 1934.

	Zehava Simon by: Oppenheimer Israel, as Attorney-in-fact	03/10/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 5 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.

FAQ

What does the AudioCodes (AUDC) Form 3 for Zehava Simon disclose?

The Form 3 shows Zehava Simon’s initial ownership of AudioCodes ordinary shares. It outlines her directly held shares, an indirect holding through D.N.Y Simon M&H Ltd, and multiple restricted stock unit grants with multi‑year vesting schedules tied to continued service.

Are there any AudioCodes (AUDC) share purchases or sales in this Form 3?

No purchases or sales are reported; this is an initial ownership statement. The entries reflect existing direct and indirect holdings and previously granted restricted stock units rather than new buy or sell transactions in AudioCodes ordinary shares.

How does Zehava Simon hold AudioCodes (AUDC) shares indirectly?

Part of Zehava Simon’s AudioCodes ownership is held indirectly through D.N.Y Simon M&H Ltd. The filing states that this entity holds ordinary shares and that she owns a 50% interest in it, giving her an indirect economic interest in those shares.

What RSU vesting terms are disclosed for AudioCodes (AUDC) director Zehava Simon?

The filing describes several RSU grants, each representing one AudioCodes ordinary share. These RSUs vest in three equal annual installments starting on 10/24/2024, 09/17/2025, and 09/16/2026, provided Zehava Simon continues serving AudioCodes or its subsidiaries on each vesting date.

What type of securities are reported in the AudioCodes (AUDC) Form 3?

The Form 3 covers AudioCodes ordinary shares, including both directly and indirectly held positions, plus restricted stock units. Each RSU represents a contingent right to receive one ordinary share if specified multi‑year vesting and continued service conditions are satisfied.