Core Points - The document outlines the annual work procedures of the Audit Committee of Beijing Innotech Biotechnology Co., Ltd, emphasizing the importance of independent auditing and the quality of financial reporting [1][2] - The Audit Committee is responsible for ensuring the accuracy, completeness, and fairness of the annual financial report, focusing on significant accounting and auditing issues, including potential fraud and misstatements [1][3] Summary by Sections Section 1: Purpose and Responsibilities - The Audit Committee's role is to supervise the preparation, auditing, and disclosure of the annual financial report, ensuring compliance with laws and regulations [1] - Committee members must diligently perform their duties to protect the interests of the company and its shareholders [1] Section 2: Engagement of Auditors - The Audit Committee must verify the qualifications of the accounting firm and the annual audit CPA before engagement [2] - After each fiscal year, the committee should receive reports from management regarding significant operational and financing matters [2] Section 3: Audit Process - The timing of the annual financial report audit is to be determined through collaboration among the Audit Committee, financial officers, and the auditing firm [2][3] - The committee is required to review the annual financial statements before the auditors commence their work [3] Section 4: Communication and Meetings - The Audit Committee should maintain communication with the auditors throughout the audit process, including meetings to discuss issues identified during the audit [3][4] - A communication mechanism is established for the Audit Committee, management, and auditors to facilitate discussions before, during, and after the audit [4] Section 5: Evaluation of Auditors - After the audit, the committee must evaluate the auditing firm's performance and quality, making recommendations for reappointment or replacement as necessary [4][5] - Any changes in auditors during the audit period require thorough evaluation and board approval [5] Section 6: Confidentiality and Compliance - Committee members are obligated to maintain confidentiality during the annual report preparation and review process to prevent insider trading and other illegal activities [5]

Core Points - The document outlines the annual report working regulations for the Audit Committee of Xiamen Yingqu Technology Co., Ltd, aiming to enhance corporate governance and improve the quality of information disclosure [3][4] - The Audit Committee is responsible for overseeing the annual financial report audit process, ensuring compliance with relevant laws and regulations, and coordinating with the external auditor [3][6] Group 1: General Provisions - The purpose of the regulations is to elevate the company's governance level and enhance the supervisory role of the Audit Committee in the annual report preparation and disclosure process [3] - The Audit Committee must diligently perform its duties in accordance with laws, regulations, and the company's articles of association [3][4] Group 2: Audit Preparation - The management must report the company's operational status and significant financing activities to the Audit Committee within one month after the fiscal year-end [4] - The financial officer is required to submit the annual audit work plan and related materials to the Audit Committee before the external auditor begins their work [4][5] Group 3: Audit Supervision - The Audit Committee should strengthen communication with the external auditor after their engagement and ensure timely submission of the audit report [5][6] - A meeting should be arranged between the Audit Committee and the external auditor to discuss issues identified during the audit process [5][6] Group 4: Evaluation and Appointment of Auditors - The Audit Committee must evaluate the qualifications of the proposed external auditor and the performance of the current auditor before reappointment [7][8] - If a change in the external auditor is necessary during the audit period, the Audit Committee must assess the reasons and ensure proper communication between the outgoing and incoming auditors [8][9] Group 5: Confidentiality and Record Keeping - The Audit Committee is obligated to maintain confidentiality regarding the annual report and must not disclose any information before its official release [9][10] - All communications, opinions, or suggestions related to the annual report work must be documented and signed by the involved parties [9][10]