恒锋信息: 董事会审计委员会议事规则（2025年8月）

Core Viewpoint - The audit committee of Hengfeng Information Technology Co., Ltd. is established to enhance the supervision of financial information, internal controls, and auditing processes, ensuring compliance with relevant laws and regulations [1][2]. Group 1: General Provisions - The audit committee operates under the board of directors and is responsible for reporting its work to the board [1]. - The committee is independent and must not be influenced by any other departments or individuals within the company [1]. Group 2: Composition of the Committee - The audit committee consists of three members elected by the board, with a majority being independent directors, and the chair must be a professional accountant [2][3]. - Members must possess relevant professional knowledge and experience, ensuring they can effectively supervise and evaluate auditing work [2]. Group 3: Responsibilities and Authority - The main responsibilities include reviewing financial information, supervising internal and external audits, and ensuring effective internal controls [11][12]. - The committee has the authority to propose the hiring or dismissal of external auditors and to oversee the internal audit process [12][14]. Group 4: Meeting Procedures - The audit committee must hold at least one meeting each quarter, with additional meetings called as necessary [30]. - Meetings can be conducted in person or via other communication methods, and decisions require a majority vote from attending members [41][46]. Group 5: Reporting and Documentation - The committee is required to document meeting minutes, including decisions made and the attendance of members, which must be preserved for ten years [49][53]. - Any recommendations or decisions made by the committee must be communicated to the board in writing [49].