和林微纳: 董事会审计委员会实施细则（草案）

Core Points - The article outlines the governance structure and responsibilities of the Audit Committee of Suzhou Helin Micro-Nano Technology Co., Ltd, emphasizing the need for effective supervision of the management by the board of directors [1][2][3] - The Audit Committee is composed of three non-executive directors, with a majority being independent non-executive directors, ensuring independence from daily management [2][3] - The committee is responsible for reviewing financial information, supervising internal and external audits, and ensuring compliance with accounting standards and regulations [8][9][10] Group 1: Committee Composition and Responsibilities - The Audit Committee consists of three non-executive directors, with independent non-executive directors making up more than half [2] - The committee is tasked with reviewing financial reports, supervising audits, and evaluating internal controls [8][9] - The committee must report to the board on necessary actions or improvements regarding audit matters [3][8] Group 2: Decision-Making Procedures - The Audit Committee meetings must be held at least quarterly, with provisions for special meetings as needed [17][18] - A quorum for meetings requires the presence of at least two-thirds of the committee members [19] - Decisions made by the committee must be approved by a majority of the members present [19][20] Group 3: Reporting and Disclosure - The company is required to disclose the Audit Committee's annual performance and any significant issues identified during its operations [27][28] - If the board does not adopt the committee's recommendations, the company must disclose the reasons for this decision [29] - The committee is responsible for ensuring compliance with relevant laws and regulations regarding financial reporting and internal controls [12][13]