Article 1 in order to further improve corporate governance, give full play to the work of the audit committee of the board of directors in information disclosure, standardize the procedures for the preparation, deliberation and disclosure of annual reports, and clarify the responsibilities of the audit committee of the board of directors in the preparation, deliberation and disclosure of annual reports, the company, in accordance with the Guangxi Guiguan Electric Power Co.Ltd(600236) articles of association and the management system of information disclosure These procedures are formulated in accordance with the relevant provisions of the rules of procedure of the board of directors and the working system of the audit committee of the board of directors.
Article 2 the audit schedule of the company’s annual financial report shall be determined through consultation between the audit committee of the board of directors and the accounting firm in charge of the company’s annual audit (hereinafter referred to as the annual audit accounting firm).
Article 3 the audit committee of the board of directors shall review the annual financial statements and internal control self-evaluation report prepared by the company and form a written opinion before the certified public accountant providing the annual audit for the company (hereinafter referred to as the annual audit certified public accountant) formally enters the audit site.
Article 4 the audit committee of the board of directors shall strengthen communication with the annual audit certified public accountants after they enter the site, review the company’s annual financial statements and internal control self-evaluation report again after the annual audit certified public accountants issue preliminary audit opinions, and form written opinions.
Article 5 the audit committee of the board of directors shall urge the annual audit accounting firm to submit the audit report within the agreed time limit, and record the methods, times and results of supervision in the form of written opinions, as well as the signature and confirmation of relevant responsible persons.
Article 6 after the annual financial report and internal control self-evaluation report are completed, the audit committee shall vote on the annual financial report and internal control self-evaluation report, form a resolution and submit it to the board of directors for review.
Article 7 while submitting the company’s annual financial report and internal control self-evaluation report to the board of directors, the audit committee of the board of directors shall submit to the board of directors the summary report of the annual audit accounting firm engaged in the company’s audit work this year and the resolution on the renewal or change of the annual audit accounting firm in the next year. The resolution shall make a comprehensive and objective evaluation of the annual audit accountant’s completion of the audit work of the current year and its practice quality, and submit it to the board of directors for adoption and convene a resolution of the general meeting of shareholders after reaching a positive opinion; If a negative opinion is formed, an accounting firm shall be employed instead.
When the audit committee re appoints the accounting firm for the next annual audit, it shall comprehensively understand and properly evaluate the predecessor and the accounting firm to be re employed through meeting and communication, form opinions, submit them to the board of directors for resolution, and convene the general meeting of shareholders for deliberation. At the general meeting of shareholders, the audit committee shall notify the accounting firm to be re employed to attend the meeting and present its opinions at the general meeting of shareholders. The company shall fully disclose the resolutions of the general meeting of shareholders and the statements and opinions.
The communication, evaluation opinions and suggestions of the above audit committee shall be recorded in writing, signed by relevant parties, and the relevant originals shall be filed.
Article 8 members of the audit committee of the board of directors and relevant secret related personnel shall have the obligation of confidentiality during the preparation and deliberation of the annual report. Before the publication of the annual report, the contents of the annual report shall not be disclosed to the outside world or specific personnel in any form or by any means. Article 9 the Secretary of the board of directors of the company is responsible for coordinating the communication between the members of the audit committee of the board of directors and the company’s management and auditors of accounting firms, and actively creating necessary conditions for the members of the audit committee to perform their duties in the process of annual report preparation, deliberation and disclosure.
Article 10 these procedures shall be formulated, interpreted and revised by the board of directors.
Article 11 the regulations shall come into force after being deliberated by the board of directors.
