圣泉集团: 圣泉集团董事会审计委员会工作细则

Core Points - The article outlines the establishment and operational guidelines of the Audit Committee of Jinan Shengquan Group Co., Ltd, aimed at enhancing the board's efficiency and governance structure [1][14] - The Audit Committee is responsible for overseeing internal and external audits, reviewing financial information, and ensuring compliance with relevant laws and regulations [3][4] Group 1: Committee Structure - The Audit Committee consists of three directors, including at least two independent directors, with one being a professional in accounting [2] - The chairperson of the Audit Committee is an independent director with accounting expertise, elected by the committee members [2][3] - The term of the Audit Committee members aligns with that of the board of directors, with provisions for re-election [2] Group 2: Responsibilities and Powers - The main responsibilities of the Audit Committee include reviewing financial information, supervising external audits, and evaluating internal controls [3][4] - The committee is tasked with proposing the appointment or replacement of external auditors and ensuring the independence of the audit process [5][6] - The committee must submit regular reports to the board regarding the performance of external auditors and the status of internal audits [4][5] Group 3: Meeting Procedures - The Audit Committee is required to hold at least one meeting per quarter, with provisions for additional meetings as necessary [5][10] - A quorum for meetings requires the presence of at least two-thirds of the committee members [10][12] - Decisions made by the committee must be approved by a majority of the members present [11][12] Group 4: Disclosure and Reporting - The company is obligated to disclose the composition and changes within the Audit Committee [30] - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [31][32] - The committee's opinions on major matters must be documented and presented to the board, along with explanations if the board does not adopt them [32][33]