六国化工: 董事会审计委员会年报工作规程（2025年）

Core Viewpoint - The article outlines the work regulations of the Audit Committee of Anhui Liuguo Chemical Co., Ltd., emphasizing the importance of governance structure and the quality of information disclosure in the annual report preparation and auditing process [1][2][3]. Group 1: Responsibilities and Procedures - The Audit Committee is responsible for actively fulfilling its duties and ensuring diligent oversight during the annual financial report audit process [1]. - The timing of the annual financial report audit work is to be determined through consultation between the Audit Committee and the accounting firm responsible for the audit [1]. - The Audit Committee must urge the accounting firm to submit the audit report within the agreed timeframe and document the methods, frequency, results, and responsible personnel's signatures [1]. - Prior to the arrival of the annual audit accountant, the Audit Committee is required to review the financial statements prepared by the company and provide written opinions [1]. - After the initial audit opinion is issued by the annual audit accountant, the Audit Committee should review the financial statements again and provide a written opinion [2]. Group 2: Decision-Making and Communication - The Audit Committee is to vote on the annual financial audit report, form a resolution, and submit it to the Board of Directors for review, along with a summary report from the accounting firm and a decision on reappointment or replacement for the next year [2]. - The company is generally not allowed to change the annual audit accounting firm during the audit period; if necessary, the Audit Committee must evaluate both the previous and proposed firms and provide opinions based on sufficient reasoning [2]. - When reappointing the annual audit accounting firm, the Audit Committee must conduct a comprehensive evaluation of the firm's performance and quality, submitting a positive opinion to the Board of Directors for approval [2][3]. Group 3: Confidentiality and Reporting - During the preparation and review of the annual report, members of the Audit Committee are obligated to maintain confidentiality and prevent any leaks or insider trading violations before the report is disclosed [3]. - The financial officer of the company is responsible for coordinating communication between the Audit Committee and the accounting firm, ensuring necessary conditions for the Committee to fulfill its responsibilities [3]. - Any communication, evaluation opinions, and suggestions regarding the aforementioned matters must be documented in writing and reported to the local securities regulatory authority within three working days after the shareholders' meeting resolution is disclosed [3].