利欧股份: 审计委员会工作细则

Core Viewpoint - The article outlines the work rules of the Audit Committee of Leo Group Co., Ltd., emphasizing the importance of enhancing the board's decision-making capabilities, ensuring effective supervision of the management, and improving corporate governance to mitigate operational risks [1]. Group 1: General Provisions - The Audit Committee is established to strengthen the decision-making function of the board and ensure professional audits [1]. - The committee is responsible for communication, supervision, and verification of both internal and external audits [1]. Group 2: Composition of the Committee - The Audit Committee consists of three directors, with a majority being independent directors, and an accounting professional serving as the convener [2]. - Members are nominated by the chairman or a majority of independent directors and elected by the board [2]. Group 3: Responsibilities and Authority - The committee exercises the powers of the supervisory board as defined by the Company Law, including reviewing financial information and supervising internal controls [3]. - Key responsibilities include approving financial reports, hiring or dismissing audit firms, and evaluating internal controls [3]. Group 4: Decision-Making Procedures - Relevant departments must prepare written materials for the committee's decision-making, including financial reports and audit work reports [4]. - The committee evaluates reports and submits resolutions to the board for discussion [4]. Group 5: Meeting Rules - The committee must meet at least quarterly, with provisions for special meetings if necessary [5]. - Decisions require a majority vote from attending members, and meeting records must be maintained [5]. Group 6: Miscellaneous - The work rules take effect upon board approval and replace any previous rules [7]. - Any unresolved matters will be governed by relevant laws and regulations [7].