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苏州科达: 审计委员会制度

General Overview - The company has established an Audit Committee to enhance decision-making and effectively supervise financial activities and operations [2][4] Composition of the Committee - The Audit Committee consists of four directors, with a majority being independent directors, including at least one accounting professional [4][5] - Members must meet specific qualifications, including no disqualifications under relevant laws and regulations [5][6] Responsibilities and Authority - The main responsibilities of the Audit Committee include reviewing financial reports, hiring or dismissing external auditors, and overseeing internal audit functions [11][12] - The committee must approve certain matters before they are submitted to the board, such as financial disclosures and changes in accounting policies [12][14] Meeting Procedures - The Audit Committee is required to hold at least four meetings annually, with provisions for special meetings as needed [23][24] - A quorum of two-thirds of the members is necessary for meetings to proceed, and decisions require a majority vote [26][29] Reporting and Documentation - The committee is responsible for documenting meeting minutes, which must include key details such as attendees, agenda, and voting results [15][16] - The committee must report its findings and recommendations to the board of directors [34][36]