佐力药业: 独立董事及审计委员会年报工作制度（2025年8月）

Core Viewpoint - The document outlines the work system for independent directors and the audit committee of Zhejiang Zhaoli Pharmaceutical Co., Ltd., emphasizing the importance of governance structure and internal control in the preparation and disclosure of annual reports [1][2]. Summary by Sections Governance Structure - The company aims to enhance its governance structure and internal control by establishing a work system for independent directors and the audit committee [1][2]. Responsibilities of Independent Directors and Audit Committee - Independent directors and the audit committee are required to diligently perform their duties to ensure the annual report is true, accurate, complete, and timely, thereby safeguarding the overall interests of the company [2][3]. - The management must report the company's operational status and significant investment and financing activities to independent directors within 30 days after the end of each fiscal year [3]. Audit Process - The audit committee is responsible for evaluating the qualifications of the accounting firm to be hired and must coordinate with the financial supervisor and the accounting firm regarding the timing of the annual financial report audit [4][5]. - Prior to the audit, independent directors and the audit committee must communicate with the auditors regarding the audit plan, team composition, risk assessment, and key audit areas [5][6]. Communication and Reporting - The audit committee must ensure that the accounting firm submits the audit report within the agreed timeframe and maintain written records of the communication process [6]. - After the auditors provide preliminary opinions, a meeting must be arranged between independent directors, the audit committee, and the auditors to discuss any issues found during the audit [6][7]. Review and Approval - Independent directors must review the board meeting procedures and necessary documents before the board discusses the annual report, and they can refuse to attend if there are deficiencies [7][8]. - The audit committee must vote on the audited financial report and submit their opinions to the board, including a summary report from the accounting firm [8][9]. Confidentiality and Compliance - Independent directors and audit committee members are obligated to maintain confidentiality and prevent insider trading or information leaks prior to the disclosure of the annual report [9][10]. - The document stipulates that any communication or suggestions related to the annual report must be recorded in writing and stored by the company [10][11]. Implementation - The work system will be effective upon approval by the board and will be interpreted by the board of directors [11][12].