Core Viewpoint - The China Securities Regulatory Commission (CSRC) has released the "Guidelines for the Work of Audit Committees" to enhance the operational effectiveness of audit committees in listed companies, ensuring compliance with legal and regulatory requirements [1][2]. Group 1: Guidelines Overview - The "Guidelines" consist of four chapters and twenty-eight articles, detailing statutory responsibilities and providing supplementary recommendations to improve operational effectiveness [1]. - The guidelines clarify the establishment and composition of audit committees, including member tenure and qualifications, emphasizing the need for continuous training and capacity building [1][2]. - The guidelines outline the disclosure requirements for annual performance and the types of meetings, including procedures for convening, presiding, and voting, as well as record-keeping requirements [1]. Group 2: Responsibilities and Functions - The guidelines delineate the responsibilities of audit committees, including the review of financial information and internal controls, and provide methods for effective oversight based on best practices [1][2]. - The guidelines aim to align the operations of audit committees with the latest statutory requirements, thereby enhancing the quality and effectiveness of their functions [2]. Group 3: Implementation and Future Steps - The China Securities Association plans to promote understanding of the guidelines through training and outreach, ensuring that audit committee members grasp the key requirements [3]. - The guidelines will serve as a basis for evaluating the performance of independent directors and corporate governance, with measures in place for companies that do not meet legal standards [3].

新京报贝壳财经讯（记者朱玥怡）6月6日，贝壳财经记者自中国上市公司协会（"中上协"）获悉，为进 一步规范上市公司审计委员会运作，提升上市公司治理水平，强化对上市公司内部控制、财务信息监督 等方面的监督管理，中上协正式出台《上市公司审计委员会工作指引》（"《工作指引》"），对上市公 司审计委员会的人员构成、履职尽责、监督事项等作出具体性规范化指导意见。 审计委员会是独立董事履职的关键平台，对上市公司财务信息、内部控制、内外部审计工作等发挥着重 要的监督作用。2023年12月29日，第十四届全国人民代表大会常务委员会第七次会议修订通过公司法， 2025年3月28日证监会修订发布《上市公司章程指引》等规则，进一步完善上市公司治理结构及其运行 制度，对审计委员会的职责、职权等进行了优化调整。 据悉，《工作指引》是根据新修订的《公司法》《证券法》《上市公司独立董事管理办法》等法律法 规、部门规章、规范性文件和自律规则等要求制定，旨在为上市公司审计委员会有效运作提供指导和参 考，并作为评估和提升审计委员会运作质效的基础。 在2024年年报期间，上市公司独立董事和审计委员会成员积极履职，对于问题公司、风险公司，通过主 动向 ...

Core Points - The company has established an Audit Committee to enhance decision-making and supervision of financial activities [1][3] - The Audit Committee consists of three directors, with a majority being independent directors, and is responsible for overseeing both internal and external audits [2][3] - The main responsibilities of the Audit Committee include proposing the hiring or replacement of external auditors, supervising internal audit systems, and reviewing financial information [3][4] Group 1: Committee Structure - The Audit Committee is composed of three directors, with independent directors making up more than half of the committee [2] - The term of the Audit Committee members aligns with that of the board of directors, and members can be re-elected [2] - If the number of committee members falls below two-thirds, the committee must suspend its functions until new members are appointed [2] Group 2: Responsibilities - The Audit Committee is tasked with proposing the hiring or replacement of external audit firms and ensuring their accountability to the board [3] - It supervises the implementation of internal audit systems and is responsible for communication between internal and external auditors [3][4] - The committee must review financial reports and internal control systems, ensuring compliance with laws and regulations [3][4][5] Group 3: Meeting Procedures - The Audit Committee holds regular meetings at least quarterly and can convene special meetings as needed [5][6] - A quorum for meetings requires the presence of at least two-thirds of the members [7] - Decisions made by the committee must be approved by a majority of the members present [7][8] Group 4: Documentation and Reporting - The committee is required to keep written records of meetings, including attendance and decisions made [9] - The board of directors must disclose the Audit Committee's activities in the annual work report [9] - Members of the Audit Committee are bound by confidentiality regarding company information [9]

Core Viewpoint - The China Securities Regulatory Commission (CSRC) has established the "Guidelines for the Work of Audit Committees of Listed Companies," which will be implemented on June 6, 2025, to enhance corporate governance and compliance in listed companies [1] Group 1 - The guidelines are developed based on relevant laws, regulations, and self-regulatory rules, incorporating beneficial practices from domestic and international legislation [1] - The China Listed Companies Association (CLCA) will strengthen training and publicity to help listed companies and audit committee members better understand and fulfill the requirements of the guidelines [1] - The guidelines will serve as an important basis for evaluating the performance of independent directors and the governance of listed companies, with measures to be taken against those that do not comply with legal requirements [1]

Core Points - The company held its 19th meeting of the 7th Board of Directors on June 6, 2025, in Changsha, Hunan Province, with 8 out of 9 directors present [1][2] - The meeting approved several proposals, including amendments to the company's articles of association and rules for shareholder meetings, all with unanimous support [1][2] - The company plans to hold its 2024 annual shareholders' meeting on June 26, 2025, combining on-site and online voting methods [2] Summary by Categories Company Governance - The board meeting resulted in the approval of amendments to the company's articles of association, which will be submitted for review at the 2024 annual shareholders' meeting [1][2] - The meeting also approved revisions to the rules governing shareholder meetings and board meetings, with all proposals receiving unanimous votes [1][2] Upcoming Events - The company has scheduled its 2024 annual shareholders' meeting for June 26, 2025, at its headquarters, with a combination of on-site and online voting [2]

江苏四环生物股份有限公司 第七条 审计委员会下设审计部为日常办事机构，负责日常工作联络和会议 组织等工作。 审计委员会实施细则 第一章 总则 第一条 为强化董事会决策功能，做到事前审计、专业审计，确保董事会对 经理层的有效监督，完善公司治理结构，根据《中华人民共和国公司法》、《上 市公司治理准则》、《上市公司独立董事管理办法》 《深圳证券交易所股票上 市规则》《公司章程》及其他有关规定，公司董事会特设立董事会审计委员会， 并制定本实施细则。 第二条 董事会审计委员会是董事会按照股东大会决议设立的专门工作机构， 行使《公司法》规定的监事会的职权。主要负责审核公司财务信息及其披露、监 督及评估内外部审计工作和内部控制。 第二章 人员组成 第三条 审计委员会成员由三名董事组成，为不在公司担任高级管理人员的 董事，其中独立董事 2 名，由独立董事中会计专业人士担任召集人。 第四条 审计委员会委员由董事长、二分之一以上独立董事或者全体董事的 三分之一提名，并由董事会选举产生，委员在任期内出现不适合任职的情形时， 该委员应主动辞职或由公司董事会予以撤换。 第五条 审计委员会设主任委员（召集人）一名，由独立董事中的财务会计 ...

浙江盾安人工环境股份有限公司 第一章 总 则 第一条 为强化浙江盾安人工环境股份有限公司（以下简称"公司"）董事会决策 功能，实现对公司财务收支和各项经营活动的有效监督，公司特设董事会审计委员会 （以下简称"审计委员会"或"委员会"），作为负责公司内、外部审计的沟通、监督 和核查工作的专门机构，同时行使《中华人民共和国公司法》（以下简称《公司法》） 规定的监事会的职权，对董事会负责并报告工作。 第二条 为确保审计委员会规范、高效地开展工作，公司董事会根据《公司法》《上 市公司治理准则》《上市公司独立董事管理办法》《浙江盾安人工环境股份有限公司章 程》（以下简称《公司章程》）及其他有关法律、法规和规范性文件的规定，特制订本 议事规则。 第三条 审计委员会所作决议，必须遵守《公司章程》、本议事规则及其他有关法 律、法规和规范性文件的规定。 第四条 审计委员会根据《公司章程》和本议事规则规定的职责范围履行职责，独 立工作，不受公司其他部门干涉。 第二章 人员构成 第五条 审计委员会由三名董事组成，其中独立董事两名且至少一名独立董事是会 计专业人士。委员会成员应当为不在公司担任高级管理人员的董事。 第六条 审计委员会 ...

Core Points - The Audit Committee of BeiGene, Ltd. is established to oversee the quality and integrity of the company's accounting and financial reporting processes, as well as compliance with legal and regulatory requirements [3][6][15] - The committee must consist of at least three members, all of whom must be independent directors according to NASDAQ rules [1][4] - The committee is responsible for appointing, retaining, and terminating the independent auditor, as well as approving all audit services and their terms [7][9][10] Membership and Appointment - The Audit Committee must have members who can read and understand basic financial statements, with at least one member possessing relevant financial or accounting experience [1][2] - The Nominating and Corporate Governance Committee is responsible for recommending candidates for the Audit Committee [1][5] Meetings and Procedures - The Audit Committee is required to meet at least quarterly and can convene via teleconference or other communication devices [2][5] - The agenda for each meeting is to be prepared in consultation with the committee chair and management [2][6] Responsibilities and Powers - The committee is tasked with reviewing and assessing the adequacy of its charter annually and reporting its findings to the board [6][9] - It must evaluate the qualifications, performance, and independence of the independent auditor and report its conclusions to the board [9][10] - The committee is authorized to hire external advisors, including legal counsel, to assist in fulfilling its responsibilities [15][19] Financial Reporting Oversight - The Audit Committee must review significant financial reporting issues and judgments made in the preparation of financial statements [11][12] - It is responsible for discussing the company's quarterly financial reports with management and the independent auditor before submission [13][14] Risk Management - The committee is required to discuss the guidelines and policies governing the company's assessment and management of financial risks [14][19] - It must establish procedures for handling complaints regarding accounting, internal controls, or auditing matters [14][19]

上海凤凰企业（集团）股份有限公司 第一条 为强化上海凤凰企业（集团）股份有限公司（以下简称公司）董事 会决策功能，完善法人治理结构，健全董事会的审计评价和监督机制，确保董事 会对经理层有效监督，完善内部控制，根据《中华人民共和国公司法》（以下简 称《公司法》） 《上市公司治理准则》 《上市公司独立董事管理办法》 （以下简称《独 立董事办法》）和公司章程等有关规定，公司设立董事会审计委员会（以下简称 审计委员会），并制定本议事规则。 第二条 审计委员会是董事会依据相应法律法规和公司章程设立的专门机 构，主要负责公司内外部审计的沟通、监督和评价以及财务信息及其披露的审阅、 重大决策事项监督和检查工作。审计委员会对董事会负责。此外，审计委员会行 使《公司法》规定的监事会的职权。 第二章 人员组成 第三条 审计委员会由三人及以上委员组成，其中独立董事不少于二分之 一，至少有一名独立董事为会计专业人员。 董事会审计委员会议事规则 第一章 总 则 会计专业人员应当具备丰富的会计专业知识和经验，并至少符合下列条件之 一： （一）具有注册会计师资格； （二）具有会计、审计或者财务管理专业的高级职称、副教授及以上职称或 者博士 ...

重庆华森制药股份有限公司 第五条 审计委员会设主任委员（召集人）一名，必须由独立董事委员担任， 并且必须为专业会计人士。审计委员会成员应当为不在公司担任高级管理人员的 董事，其中独立董事应当过半数，并由独立董事中会计专业人士担任召集人，行 使以下职权： 董事会审计委员会工作细则 第一章 总则 第一条 为完善重庆华森制药股份有限公司（以下简称"公司"）董事会的 决策程序，加强公司董事会对管理层的有效监督，完善公司治理结构，充分保护 公司和公司股东的合法权益，根据《中华人民共和国公司法》、《上市公司独立 董事管理办法》、 《重庆华森制药股份有限公司章程》 （以下简称《公司章程》）、 《重庆华森制药股份有限公司董事会议事规则》及其他有关规定，公司特设立董 事会审计委员会（以下简称"审计委员会"），并制定本工作细则。 第二条 审计委员会是董事会根据公司章程规定设立的董事会专门工作机 构，对董事会负责，负责审核公司财务信息及其披露、监督及评估内外部审计工 作和内部控制，并行使《公司法》规定的监事会的职权，负责公司内、外部审计 工作的监督、审核、沟通及协调。 第二章 审计委员会的人员组成 第三条 审计委员会由不在公司担任 ...