法兰泰克: 审计委员会实施细则

Core Points - The article outlines the implementation rules for the Audit Committee of the Board of Directors of Falan Tech Heavy Industry Co., Ltd, aimed at enhancing decision-making and ensuring effective supervision of the management team [1][2] Group 1: General Provisions - The Audit Committee is established to strengthen the decision-making function of the Board and ensure effective supervision over the management [1] - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [1][2] Group 2: Composition of the Committee - The Audit Committee consists of three directors, with a majority being independent directors, and the convener must be a professional accountant [2][3] - The committee members must not hold senior management positions within the company [2] Group 3: Responsibilities and Authority - The main responsibilities include reviewing financial reports, supervising external and internal audits, and ensuring the integrity of financial disclosures [3][4] - The committee must propose the hiring or replacement of external auditors and evaluate their fees and terms [3][4] Group 4: Internal Audit Oversight - The Audit Committee oversees the internal audit department, ensuring its independence and effectiveness in evaluating internal controls [6][7] - The internal audit department must report directly to the Audit Committee and is responsible for assessing the integrity of financial information and compliance with regulations [6][7] Group 5: Meeting Procedures - The Audit Committee is required to meet at least quarterly, with provisions for special meetings as necessary [12][13] - A quorum of two-thirds of the members is required for meetings, and decisions must be made by a majority vote [12][13] Group 6: Reporting and Disclosure - The Audit Committee must disclose its annual performance and activities alongside the company's annual report [12][8] - Any significant issues identified in financial reports must be reported to the Shanghai Stock Exchange [5][7]