mailyard(SH:600107) Zheng Quan Zhi Xing·2025-08-29 18:14Core Points - The establishment of the Audit Committee aims to enhance the governance structure of Hubei Meirya Co., Ltd. and strengthen the decision-making function of the board of directors [1] - The Audit Committee is responsible for overseeing the company's accounting policies, financial status, major investments, and transaction situations, as well as communication and supervision of internal and external audits [1][3] Group 1: Committee Composition - The Audit Committee consists of three directors who are not senior management, including two independent directors, with at least one being a professional accountant [2] - The committee members are nominated by the chairman, more than half of the independent directors, or one-third of all directors, and elected by the board [2] Group 2: Responsibilities and Authority - The Audit Committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls, requiring majority consent for certain matters before submission to the board [3][4] - The committee must report any violations by directors or senior management to the board or shareholders and can recommend dismissal of those who violate laws or regulations [3] Group 3: Decision-Making Procedures - The Audit Committee meets at least quarterly, with additional meetings called as necessary, and requires two-thirds of members to be present for decisions [10] - Decisions made by the committee must be reported in writing to the board of directors [11] Group 4: Internal Control Evaluation - The committee supervises and evaluates internal audit work, ensuring that internal audit reports and corrective action plans are submitted to the committee [5][6] - An annual internal control evaluation report must be produced based on the internal audit department's findings [6]