鉴于上述最新情况，联交所认为适宜提出以下补充复牌指引。除初始复牌指引外，公司必须重新遵守上 市规则第3.10(1)条、第3.10(2)条、第3.21条、第3.27条及第13.92条的规定。 联交所于该函件中提及：公司于2025年6月27日收到的复牌指引(初始复牌指引);公司日期为2025年11月4 日及2025年11月18日的公告，内容有关执行董事杨素丽女士及独立非执行董事周伟良先生及谢庭均先生 辞去彼等董事职务。随着彼等辞职后，董事会成为由执行董事李志成先生及独立非执行董事梁万民先生 组成的单一性别董事会。因此，公司未能遵守以下规定：(i)联交所证券上市规则第3.10(1)条规定至少3 名独立非执行董事的要求;(ii)上市规则第3.10(2)条规定至少一名独立非执行董事具备适当的专业资格或 会计或相关财务管理专业知识的要求。(iii)上市规则第3.21条规定审计委员会至少由3名成员组成，其中 至少一名是具有适当专业资格或会计或相关财务管理专业知识的独立非执行董事，并且审计委员会主席 由独立非执行董事担任的要求;(iv)上市规则第3.27A条规定的提名委员会由董事会主席或独立非执行董 事担任主席的要求;(v) ...

Core Points - The annual compliance review for Nasdaq-listed companies is crucial for ensuring adherence to listing rules, SEC regulations, and maintaining investor trust [2] - The review focuses on the authenticity of financial reports, effectiveness of corporate governance, compliance with information disclosure, and soundness of internal controls [2] Financial Reporting and Audit Compliance - Nasdaq requires companies to submit independently audited annual reports (Form 10-K), emphasizing the authenticity and transparency of financial statements [2] - Key areas of focus include financial statement audits, compliance with the Sarbanes-Oxley Act (SOX), and consistency of financial data [3] Corporate Governance and Board Compliance - Nasdaq rules impose strict requirements on corporate governance, with annual reviews focusing on board composition and independence, executive compensation, and shareholder rights [2][3] - The majority of board members must be independent, and the audit committee must consist entirely of independent directors, with at least one possessing financial expertise [3] Information Disclosure and Transparency - Nasdaq emphasizes timely, accurate, and complete information disclosure, with annual reviews covering annual reports (Form 10-K) and proxy statements [4] - Companies must ensure timely submission of Form 8-K for significant events, avoiding delays or omissions [4] Internal Control and Risk Management - The annual review assesses the overall risk management framework, including key business process controls and risk management policies [6] - Companies must disclose major risks and their mitigation strategies, with auditors evaluating management's ability to identify and respond to risks [7] Listing Rules and Ongoing Compliance - Nasdaq maintains strict ongoing listing requirements, with annual reviews verifying compliance with listing standards and other obligations [6] - Companies must ensure compliance with regulations such as anti-money laundering (AML) and data privacy laws [7] Special Considerations for Certain Company Types - Foreign Private Issuers can use IFRS for financial reporting but must disclose differences from US GAAP [7] - Emerging Growth Companies may simplify certain disclosures but must still meet basic financial and governance requirements [7]