广东宏大: 董事会审计委员会工作细则

Core Points - The company has established an Audit Committee to enhance decision-making functions and improve corporate governance structure [1][2] - The Audit Committee consists of three to five directors, with independent directors holding a majority [2][3] - The main responsibilities of the Audit Committee include reviewing financial information, supervising internal and external audits, and evaluating internal controls [3][4] Group 1: Committee Structure - The Audit Committee is composed of independent directors, with at least one member being a professional accountant [2][3] - The committee is chaired by an independent director designated by the board [2][3] - The term of the Audit Committee aligns with that of the board, and members can be re-elected [2][3] Group 2: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial reports, supervising audit work, and evaluating internal controls [3][4] - It must approve significant financial disclosures and the hiring or dismissal of external auditors [3][4] - The committee can propose the convening of extraordinary shareholder meetings if the board fails to do so [3][4] Group 3: Meeting Procedures - The Audit Committee must hold at least four regular meetings annually, with additional meetings as needed [5][6] - A quorum requires two-thirds of the members to be present, and decisions are made by a majority vote [5][6] - Meeting records must be kept, and confidentiality is required from all attendees [6]