ELHT(SH:600133) Zheng Quan Zhi Xing·2025-08-25 17:31General Overview - The company establishes the Board Audit Committee to enhance decision-making, improve internal controls, and ensure effective supervision of the management team [2][3] Committee Structure and Composition - The Audit Committee consists of three directors, with independent directors making up at least half of the committee, including one professional accountant [4] - The committee is nominated by the chairman, more than half of the independent directors, or one-third of all directors, and elected by the board [4] - The term of the Audit Committee members aligns with that of other directors, not exceeding three years, with independent directors limited to six consecutive years [4] Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial information, supervising external and internal audits, and evaluating internal controls [6][7] - The committee must approve significant financial disclosures and the hiring or dismissal of external auditors before submission to the board [12] - The committee has the authority to inspect company finances, supervise management actions, and propose temporary board or shareholder meetings if necessary [20][21] Meeting Procedures - The Audit Committee holds regular meetings at least quarterly, with provisions for special meetings as needed [16][17] - Decisions require a majority vote, and members must disclose any conflicts of interest [29] Disclosure Requirements - The company is required to disclose the composition and professional background of the Audit Committee members, as well as their annual performance [33][34] - Any significant issues identified by the committee that meet disclosure standards must be reported promptly [35][36]