西典新能: 董事会审计委员会实施细则（2025年6月）

Core Points - The article outlines the implementation rules for the Audit Committee of Suzhou Xidian New Energy Electric Co., Ltd, aimed at enhancing the decision-making function of the board and ensuring effective supervision of the management team [1][2] - The Audit Committee is established as a specialized working body of the board, responsible for communication, supervision, and verification of internal and external audits [1][2] - The committee consists of three directors who are not senior management, with a majority being independent directors, including at least one accounting professional [2][3] Group 1: Committee Structure - The Audit Committee is composed of three members, with independent directors making up more than half, and at least one member being a professional accountant [2] - The chairman of the committee is an independent director with accounting or financial management experience, elected directly by the board [2] - The term of the Audit Committee aligns with that of the board, and members can be re-elected [2] Group 2: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [4][5] - Key responsibilities include checking financial statements, supervising management actions, and proposing the convening of extraordinary shareholder meetings if necessary [4][5] - The committee must approve significant financial disclosures and the hiring or dismissal of external auditors before submission to the board [5][6] Group 3: Meeting Procedures - The Audit Committee must hold at least four meetings annually, with provisions for special meetings as needed [7][9] - A quorum requires two-thirds of the members to be present, and decisions are made by a majority vote [9][10] - Meeting records must be kept for ten years, ensuring transparency and accountability [11]