盛视科技: 董事会审计委员会议事规则（2025年8月）

Core Points - The article outlines the rules and regulations governing the Audit Committee of Shengshi Technology Co., Ltd, aimed at enhancing corporate governance and compliance with relevant laws and regulations [1][2]. Group 1: General Provisions - The Audit Committee is established by the Board of Directors to exercise the powers of the Supervisory Board as stipulated by the Company Law [2]. - The committee consists of three directors who are not senior management, with at least two being independent directors, and one independent director must be a professional in accounting [2][3]. Group 2: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [3][4]. - Key responsibilities include approving financial reports, hiring or dismissing external auditors, and overseeing changes in accounting policies or significant accounting errors [3][4][5]. - The committee must ensure that relevant departments cooperate and provide necessary information for its duties [3][4]. Group 3: Decision-Making Procedures - The Audit Committee meetings can be regular or temporary, with at least quarterly regular meetings required [12][13]. - A quorum of two-thirds of the committee members is needed for meetings, and decisions require a majority vote [12][13]. Group 4: Reporting and Documentation - The committee must report its findings and recommendations to the Board of Directors, ensuring transparency and accountability [10][12]. - Meeting records must be kept for at least ten years, and confidentiality is required from all attendees [12][13].