老凤祥: 老凤祥股份有限公司董事会审计委员会实施细则（2025年6月修订）

Core Points - The article outlines the implementation rules for the Audit Committee of the Board of Directors of Laofengxiang Co., Ltd, aiming to enhance corporate governance and ensure effective internal controls and accurate financial reporting [1][2][3] Group 1: General Provisions - The Audit Committee is established to communicate, supervise, and verify internal and external audits, reporting directly to the Board of Directors [1] - Members of the Audit Committee must dedicate sufficient time and effort to fulfill their responsibilities effectively [1][2] - The company is required to provide necessary working conditions for the Audit Committee [1] Group 2: Composition of the Committee - The Audit Committee consists of three to five directors who are not senior management, with at least one independent director being a professional in accounting [2] - Independent directors must constitute more than half of the committee, and the chairperson must be an independent director with accounting expertise [2] Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising and evaluating external and internal audits, reviewing financial information, and ensuring effective internal controls [11][12] - The committee must approve certain matters, such as financial disclosures and the hiring or dismissal of external auditors, before submission to the Board [12][13] Group 4: Decision-Making Procedures - The Board office, finance department, and internal audit department are responsible for preparing materials for the Audit Committee's decisions [22] - The committee must hold meetings regularly, with a quorum of two-thirds of members required for decisions [24][26] Group 5: Meeting Rules - Meetings can be held in person or through other methods, and members must attend or provide written opinions if unable to attend [27][28] - The committee must keep detailed meeting records, and all attendees are bound by confidentiality [30][32] Group 6: Information Disclosure - The company must disclose the composition and professional background of the Audit Committee members, as well as their annual performance [34][35] - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [36][37]