海波重科: 审计委员会议事规则（2025年6月）

Core Points - The article outlines the rules and regulations governing the Audit Committee of Haibo Heavy Engineering Technology Co., Ltd, emphasizing its role in enhancing the board's decision-making and overseeing financial activities [1][2]. Group 1: General Provisions - The Audit Committee is established to strengthen the company's financial oversight and operational supervision [1]. - The committee operates independently and is not influenced by other departments within the company [1][3]. - The rules are formulated in accordance with various laws and regulations, including the Company Law and relevant guidelines for listed companies [1][2]. Group 2: Composition of the Committee - The Audit Committee consists of three directors, including two independent directors, with one being a professional accountant [2]. - The committee members are elected by the board, requiring a majority vote for approval [2]. - The term of the committee members aligns with that of the board of directors, and members cannot be removed without cause [2][3]. Group 3: Responsibilities and Authority - The Audit Committee is responsible for supervising and evaluating both internal and external audit processes, ensuring the accuracy and completeness of financial reports [3][4]. - It has the authority to review financial information, hire or dismiss external auditors, and oversee internal controls [3][4][5]. - The committee must report any violations by directors or senior management to the board or shareholders and can directly report to regulatory authorities if necessary [4][5]. Group 4: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for additional meetings as needed [8][20]. - Meetings can be held in person or through electronic means, ensuring all members can participate [8][21]. - Decisions made during meetings require a majority vote from the members present [8][29]. Group 5: Documentation and Reporting - Meeting records must be accurate and comprehensive, detailing attendance, discussions, and voting outcomes [11][33]. - The company is obligated to disclose the Audit Committee's annual performance in its annual report [11][31].