信雅达: 信雅达科技股份有限公司董事会审计委员会议事规则

Core Points - The article outlines the rules governing the operation of the Audit Committee of Xinyada Technology Co., Ltd, aiming to enhance corporate governance and ensure compliance with relevant laws and regulations [1][2][3] Chapter 1: General Principles - The Audit Committee is a specialized committee under the Board of Directors, responsible for supervising and evaluating internal and external audit work, and ensuring the accuracy of financial reports [1][2] - The company will provide necessary working conditions for the Audit Committee, with the internal audit department designated as the liaison [1][3] Chapter 2: Composition of the Audit Committee - The Audit Committee consists of three or more directors, with a majority being independent directors, and at least one member must be a professional accountant [2][3] - The Chairman of the Audit Committee must be an independent director with accounting expertise [2] Chapter 3: Responsibilities of the Audit Committee - The Audit Committee is responsible for supervising internal and external audit work, reviewing financial information, and ensuring effective internal controls [4][5] - It must approve significant matters such as financial disclosures, hiring or firing external auditors, and changes in accounting policies before submission to the Board [4][5] Chapter 4: Meetings of the Audit Committee - The Audit Committee must hold at least one meeting per quarter, with the ability to convene additional meetings as necessary [21][22] - A quorum requires the presence of at least two-thirds of the members, and decisions must be approved by a majority [23][24] Chapter 5: Information Disclosure - The company is required to disclose the composition and professional background of the Audit Committee members, as well as their performance in the annual report [32][33] - Any significant issues identified by the Audit Committee that meet disclosure standards must be reported promptly [34][35] Chapter 6: Supplementary Provisions - The rules will be executed in accordance with national laws and regulations, and any conflicts will be resolved in favor of the latest legal provisions [37][38]