易普力: 易普力股份有限公司董事会审计委员会工作细则

Core Viewpoint - The establishment of the Audit Committee aims to enhance the decision-making function of the board and improve the corporate governance structure of the company [1] Group 1: Committee Structure - The Audit Committee is a specialized working body under the board, responsible for reviewing financial information, supervising internal and external audits, and assisting the board in related tasks [1] - The committee consists of three directors who are not senior management, including two independent directors, and may include employee representatives [2] - The committee is chaired by an independent director who must be a professional in accounting [2] Group 2: Responsibilities and Authority - The main responsibilities of the committee include checking company finances, proposing the hiring or replacement of external auditors, supervising audit plans, and evaluating internal controls [8] - The committee has the authority to investigate abnormal business conditions and can hire professional institutions for assistance, with costs borne by the company [8] - The committee is accountable to the board and submits proposals for board review [9] Group 3: Meeting Procedures - The committee holds regular meetings at least quarterly and can convene temporary meetings as needed [5] - A quorum for meetings requires the presence of at least two-thirds of the committee members, and decisions must be approved by a majority [13] - Meeting records must be kept, and all members are bound by confidentiality regarding the discussed matters [20] Group 4: Implementation and Amendments - The working rules of the committee take effect upon board approval and replace previous regulations [7] - Any matters not covered by these rules will follow national laws and the company's articles of association [7]