兰生股份: 东浩兰生会展集团股份有限公司董事会审计委员会工作实施细则（2025年8月修订）

Core Points - The article outlines the implementation rules for the Audit Committee of Donghao Lansheng Exhibition Group Co., Ltd, aiming to enhance the company's internal supervision mechanism and ensure effective oversight of the management by the board of directors [2][3]. Group 1: General Provisions - The Audit Committee is established to strengthen the decision-making function of the board and improve the corporate governance structure [2]. - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [2][3]. Group 2: Composition of the Committee - The Audit Committee consists of at least three directors who are not senior management, with a majority being independent directors, including at least one professional accountant [3]. - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [3]. Group 3: Responsibilities and Authority - The main responsibilities include supervising internal audits, evaluating external audits, reviewing financial disclosures, and exercising the powers of the supervisory board as stipulated by law [8][9]. - Certain matters require the approval of more than half of the committee members before being submitted to the board for consideration [9]. Group 4: Decision-Making Procedures - The committee meetings are held at least quarterly, with provisions for special meetings as needed [15]. - A quorum of two-thirds of the members is required for meetings, and decisions must be approved by a majority [25]. Group 5: Reporting and Evaluation - The Audit Committee must submit evaluation reports on the performance of external auditors and the effectiveness of internal audits to the board at least annually [6][18]. - The committee is tasked with ensuring that any significant issues identified during audits are reported and addressed promptly [7][8]. Group 6: Miscellaneous Provisions - The implementation rules are effective upon approval by the board and are subject to amendments in accordance with national laws and regulations [37][38]. - The board is responsible for interpreting these rules [39].