Core Viewpoint - The Inner Mongolia Xinhua Publishing Group Co., Ltd. has established an Audit Committee to enhance the decision-making function of the board of directors and ensure effective supervision of the management team, in accordance with relevant laws and regulations [1][2]. Group 1: Establishment and Operation of the Audit Committee - The Audit Committee is a specialized working body established by the board of directors, responsible for reviewing financial information, supervising internal and external audits, and ensuring effective internal controls [1][2]. - The composition of the Audit Committee must meet specific criteria, including having a majority of independent directors and accounting professionals [3][4]. - The term of the Audit Committee members aligns with that of the board of directors, with a maximum term of three years, and independent directors cannot serve more than six consecutive years [2][3]. Group 2: Responsibilities and Powers of the Audit Committee - The main responsibilities of the Audit Committee include reviewing financial information, supervising external audit work, and evaluating internal controls [6][16]. - The Audit Committee must approve significant financial disclosures and the hiring or dismissal of external auditors before submitting recommendations to the board [8][9]. - The committee has the authority to supervise the management's compliance with laws and regulations, and can propose the convening of temporary board or shareholder meetings if necessary [25][27]. Group 3: Meetings and Documentation - The Audit Committee is required to meet at least quarterly, with additional meetings called as needed, and must maintain accurate records of all meetings [11][12]. - Decisions made by the Audit Committee require a majority vote, and members must disclose any conflicts of interest [6][14]. - The committee is responsible for documenting meeting minutes and ensuring that all relevant materials are preserved for at least ten years [13][15].

General Principles - The audit committee is established to enhance the supervision of the company's financial information, internal controls, and auditing processes, in accordance with relevant laws and regulations [1]. Establishment and Operation - The audit committee must be composed of members nominated by the chairman, independent directors, or one-third of all directors, and elected by the board [3]. - The committee will have a chairperson who is an independent director, responsible for leading the committee's work [4]. - The term of the audit committee aligns with that of the board, with independent directors limited to a maximum of six consecutive years [4]. Responsibilities and Authority - The audit committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [7]. - Decisions made by the audit committee must be approved by a majority before being submitted to the board for review [8]. Decision-Making Procedures - The internal audit department is tasked with preparing materials for the audit committee's decisions [6]. - The committee must evaluate reports from external auditors and assess the effectiveness of internal audit systems [8]. Meeting Rules - The audit committee is required to meet at least quarterly, with provisions for additional meetings as necessary [10]. - A quorum for meetings requires the presence of at least two-thirds of the members [10]. - Members must attend meetings in person or provide written opinions if unable to attend [11]. Miscellaneous - The rules and procedures for the audit committee's meetings must comply with relevant laws and company regulations [11]. - The committee's decisions and meeting records must be documented and reported to the board [11].

财信地产发展集团股份有限公司 （经2025年8月13日召开的第十一届董事会第二十次临时会议审核修订） 第一章 总则 第一条 为建立和健全财信地产发展集团股份有限公司（以下简称"公司"） 内部控制制度，提高内部控制能力，完善内部控制程序，促进董事会对经理层进 行有效监督，公司根据《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》（以下简称"《治理准则》"）、《深圳证券交易所股票 上市规则》（以下简称"《上市规则》"）等法律、行政法规、部门规章及《财 信地产发展集团股份有限公司章程》（以下简称"《公司章程》"）的有关规定， 公司董事会下设审计委员会，并制定本工作细则。 第二条 审计委员会是公司董事会下设的专门机构，主要负责公司内、外部 审计的沟通、监督和核查工作，向董事会报告工作并对董事会负责。 第三条 审计委员会所作决议，应当符合法律、行政法规、部门规章等规范 性文件及《公司章程》、本工作细则的规定。 第二章 人员组成 第四条 审计委员会由三名董事组成，为不在公司担任高级管理人员的董事， 其中两名为独立董事（至少有一名为会计专业人士）。审计委员会委员由公司董 事长、二分之一以上的独立董事 ...

深圳市郑中设计股份有限公司 第一章 总则 第十条 审计委员会审核公司的财务会计报告，对财务会计报告的真实性、 准确性和完整性提出意见，重点关注公司财务会计报告的重大会计 和审计问题，特别关注是否存在与财务会计报告相关的欺诈、舞弊 行为及重大错报的可能性，监督财务会计报告问题的整改情况。 审计委员会向董事会提出聘请或更换外部审计机构的建议，审核外 部审计机构的审计费用及聘用条款，不应受公司主要股东、实际控 制人或者董事、高级管理人员的不当影响。 第二章 人员组成 验。 第三章 职责权限 (一) 披露财务会计报告及定期报告中的财务信息、内部控制评价 报告； 第一条 为强化深圳市郑中设计股份有限公司（下称"公司"）董事会决策功 能，充分发挥审计委员会对上市公司财务信息、内部控制、内外部审 计等工作的监督作用，健全上市公司内部监督机制，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》《深圳市郑中设计股份有限公司章程》 （下称"《公司章程》"）及其他有关规定，公司特设立董事会审计委 员会，并制定本规则。 第二条 董事会审计委员会是董事会按照股东会决议设立的专门工作 ...

Core Points - The article outlines the implementation details of the Audit Committee established by Jiangsu Sihuan Bioengineering Co., Ltd. to enhance the decision-making function of the board and ensure effective supervision of the management team [2][3] Group 1: General Provisions - The Audit Committee is a specialized working body set up by the board of directors to exercise the powers of the supervisory board as stipulated in the Company Law [2] - The committee is responsible for reviewing financial information, supervising internal and external audits, and evaluating internal controls [2][3] Group 2: Composition of the Committee - The Audit Committee consists of three directors, including two independent directors, with an independent director who is a financial professional serving as the convener [3][4] - The committee members are nominated by the chairman or a majority of independent directors and elected by the board [3][4] Group 3: Responsibilities and Authority - The main responsibilities include reviewing financial reports, supervising external and internal audits, and ensuring compliance with laws and regulations [4][5] - The committee must approve significant financial disclosures and the hiring or dismissal of external auditors before submission to the board [4][5] Group 4: Decision-Making Procedures - The Audit Department prepares written materials for the committee's decision-making, including financial reports and audit findings [7][8] - Regular meetings are held at least quarterly, with provisions for emergency meetings as needed [8][9] Group 5: Meeting Rules - Meetings require the presence of at least two-thirds of the committee members to be valid, and decisions are made by a majority vote [8][9] - The committee may invite external experts for professional opinions if necessary [9] Group 6: Supplementary Provisions - The implementation details take effect upon approval by the board and are subject to relevant national laws and regulations [10]