通宝能源: 山西通宝能源股份有限公司董事会审计委员会实施细则

Core Points - The article outlines the implementation rules for the Audit Committee of Shanxi Tongbao Energy Co., Ltd, aimed at enhancing the board's decision-making and supervision over management [1][2] - The Audit Committee is responsible for ensuring compliance with laws and regulations, overseeing financial reporting, and evaluating internal and external audits [4][5] Group 1: General Provisions - The Audit Committee is established to strengthen the board's decision-making function and ensure effective supervision of management [1] - The committee consists of three directors who are not senior management, with a majority being independent directors [2][3] Group 2: Responsibilities of the Audit Committee - The main responsibilities include reviewing financial information, supervising external and internal audits, and evaluating internal controls [4][5] - The committee must approve significant financial disclosures and changes in accounting policies before submission to the board [12][13] Group 3: Meetings and Procedures - The Audit Committee is required to meet at least quarterly, with meetings convened by the chairperson [26][27] - Decisions are made by a majority vote, and members must disclose any conflicts of interest [29][30] Group 4: Reporting and Disclosure - The company must disclose the composition and professional background of the Audit Committee members [35] - Any significant issues identified by the committee must be reported to the board and disclosed to shareholders [37][38]