东贝集团: 湖北东贝机电集团股份有限公司董事会审计委员会议事规则（2025年8月修订）

Core Points - The establishment of the Audit Committee aims to enhance the decision-making function of the board and ensure effective supervision of financial activities and internal controls [1][2] - The Audit Committee is composed of three directors, including at least one independent director with accounting expertise, and is responsible for overseeing both internal and external audits [3][4] - The committee is tasked with reviewing financial reports, supervising audit work, and ensuring compliance with relevant laws and regulations [5][6] Group 1: Committee Structure and Responsibilities - The Audit Committee consists of three members, with at least one being an independent accounting professional [3] - The committee is responsible for reviewing financial information, supervising external audit work, and evaluating internal controls [6][7] - The committee must meet at least once a year and can hold additional meetings as needed [23][24] Group 2: Meeting Procedures - Regular meetings require a seven-day notice, while emergency meetings can be called with shorter notice [10][23] - Decisions made by the committee require a majority vote from members present [27][31] - Meeting records must be kept for ten years, and members are responsible for their votes [36][12] Group 3: Compliance and Accountability - Members of the Audit Committee must maintain confidentiality regarding company information until it is publicly disclosed [12][13] - If a decision leads to significant losses due to legal violations, participating members may be held jointly liable unless they expressed dissent during the meeting [13]