《上市公司审计委员会工作指引》生效

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has revised the Company Law and related guidelines to enhance the governance structure of listed companies, particularly focusing on the role and effectiveness of audit committees [1][2]. Group 1: Audit Committee Guidelines - The China Listed Companies Association (CLCA) has issued the "Guidelines for the Work of Audit Committees of Listed Companies," effective from June 6, 2025, to provide guidance for the effective operation of audit committees [1]. - The audit committee serves as a key platform for independent directors, playing a crucial role in supervising financial information, internal controls, and both internal and external audit processes [1]. - The guidelines were developed after extensive research and consultations with independent directors, listed companies, market institutions, experts, and regulatory bodies, ensuring a comprehensive approach to defining the responsibilities and operational requirements of audit committees [1]. Group 2: Implementation and Compliance - Following the implementation of the guidelines, they will work in conjunction with the "Guidelines for the Performance of Independent Directors" (revised in 2024) to better align the practices of listed companies with the latest legal requirements for audit committees [1]. - The CLCA plans to enhance training and publicity to help listed companies and audit committee members understand and implement the new rules effectively [2]. - The guidelines will serve as a critical basis for evaluating the performance of independent directors and the governance of listed companies, with measures in place to address non-compliance by companies and relevant personnel [2].