X0206 3 2026-03-10 0 0001086434 AUDIOCODES LTD AUDC 0002117116 Makov Itay FLAT 10 AHAD HAAM 138 TEL-AVIV L3 00000 ISRAEL 1 0 0 0 Ordinary Shares 10000 D 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. 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. Itay Makov by: Oppenheimer Israel, as Attorney-in-fact 2026-03-10