盘龙药业: 董事会审计委员会实施细则

Core Viewpoint - The implementation rules for the Audit Committee of Shaanxi Panlong Pharmaceutical Group Co., Ltd. aim to enhance the decision-making function of the board, ensure effective supervision of the management, and improve the corporate governance structure [1]. Group 1: General Provisions - The Audit Committee is established as a specialized working body of the board, responsible for communication, supervision, and verification of internal and external audits [1]. - The company must provide necessary working conditions for the Audit Committee, including dedicated personnel or institutions for daily operations [1]. Group 2: Composition of the Committee - The Audit Committee consists of three directors, with a majority being independent directors, and may include employee representatives [2]. - The chairperson of the Audit Committee must be an independent director with accounting expertise [2]. Group 3: Responsibilities and Authority - The main responsibilities of the Audit Committee include supervising and evaluating external and internal audits, reviewing financial information, and ensuring compliance with laws and regulations [3]. - The Audit Committee must approve significant matters, such as financial disclosures and the hiring or dismissal of external auditors, before submission to the board [3][4]. Group 4: Decision-Making and Disclosure Procedures - The Audit Committee is responsible for reporting necessary measures or improvements to the board and making recommendations [4]. - The company must disclose the Audit Committee's annual performance in its annual report, including specific duties and meeting occurrences [8]. Group 5: Meeting Rules - The Audit Committee meetings must be held at least quarterly, with a quorum of two-thirds of members required for decisions [10]. - Meeting records must be accurate and complete, reflecting the opinions of attendees, and must be signed by the participants [11].