Onechance(SZ:300792) Zheng Quan Zhi Xing·2025-08-07 16:23Core Points - The article outlines the rules and responsibilities of the Audit Committee of Hangzhou Yiwan Yichuang Technology Co., Ltd, emphasizing its role in enhancing the company's financial oversight and governance [1][3][6] Group 1: General Provisions - The Audit Committee is established to strengthen the decision-making function of the board and effectively supervise the company's financial activities [1] - The committee operates independently and is not subject to interference from other departments within the company [1][3] Group 2: Composition of the Committee - The Audit Committee consists of three directors, with a majority being independent directors, including at least one accounting professional [2] - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [2] Group 3: Responsibilities - The main responsibilities include reviewing financial information, supervising internal and external audits, and ensuring compliance with laws and regulations [3][4] - The committee has the authority to propose the convening of temporary shareholder meetings and to report violations by directors or senior management [4][5] Group 4: Meeting Procedures - The Audit Committee must hold regular meetings at least once a quarter and can also convene temporary meetings as needed [8] - Decisions require the presence of at least two-thirds of the committee members and must be approved by a majority [29] Group 5: Reporting and Accountability - The committee is responsible for reporting its annual performance and any significant issues to the board, ensuring transparency in its operations [6][11] - The board must respect the committee's recommendations regarding external audit firms unless there is sufficient reason to disregard them [19]