Xianhe(SH:603733) Zheng Quan Zhi Xing·2025-08-06 11:13General Provisions - The company establishes an audit committee to enhance decision-making functions and improve corporate governance structure based on relevant laws and regulations [1][2] - The audit committee is composed of three independent directors who are not senior management, with an accounting professional serving as the chairperson [2][3] Responsibilities and Authority - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [7][8] - Key responsibilities include approving financial reports, hiring or dismissing external auditors, and overseeing changes in accounting policies [7][8] - The committee must ensure that external auditors operate independently and adhere to professional standards [3][4] Decision-Making Procedures - The audit committee meetings are held at least quarterly, with decisions requiring a majority vote from members present [8][9] - The committee can invite relevant personnel to meetings and must maintain confidentiality regarding discussed matters [10][9] Reporting and Disclosure - The audit committee must report its annual performance and activities to the board and disclose any significant issues found during audits [5][6] - If financial reports are found to contain false information, the committee must ensure timely disclosure and follow-up on corrective actions [5][6] Miscellaneous Provisions - The audit committee's operational guidelines are subject to national laws and regulations, and any conflicts with future regulations will necessitate amendments [10][10] - The interpretation rights of these guidelines belong to the company's board of directors [10]