新农开发: 董事会审计委员会工作细则

Core Points - The company establishes an Audit Committee to enhance decision-making and ensure effective supervision of financial activities and governance structure [1][2] - The Audit Committee is responsible for overseeing internal and external audits, reviewing financial reports, and ensuring compliance with relevant laws and regulations [10][11] Group 1: Committee Structure - The Audit Committee consists of at least three directors who are not senior management, with a majority being independent directors, including at least one accounting professional [5][6] - The committee is chaired by an independent director who is an accounting professional, and the term of the committee aligns with that of the board [7][8] Group 2: Responsibilities and Authority - The Audit Committee is tasked with supervising and evaluating external and internal audit work, reviewing financial reports, and assessing internal controls [10][11] - The committee must approve significant financial disclosures and changes in accounting policies before submission to the board [11][12] Group 3: Meeting Procedures - The Audit Committee holds regular and special meetings, requiring a two-thirds majority of members to be present for decisions [16][21] - Meeting notifications must include essential details such as time, location, agenda, and contact information [19][20] Group 4: Voting and Documentation - Decisions are made through a named voting process, and the results must be documented and reported to the board [27][29] - Meeting records must be maintained for ten years and include details such as attendees, agenda, and voting outcomes [29][30]