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[(committee )0.5 (shall report )0.5 (any )0.5 (action to )0.5 (be )0.5 (taken )0.5 (or )0.5 (any )0.5 (matter )0.5 (to be )0.5 (improved )]tj 0 tw 0 -1.231 td (to the board of directors and put forward suggestions.)tj 0.054 tc 0.07 tw -2.181 -2.462 td [(3)29 (.)29 (3)29 (1)29 ( )43.5 (the)12.2 ( committee)12.3 ( shall)12.2 ( evaluate)12.2 ( the)12.2 ( work)12.2 ( of)12.2 ( the)12.2 ( accounting)12.1 ( firm)12.2 ( engaged)29 ( )]tj 0.048 tc 2.181 -1.231 td [(b)0.5 (y)12.9 ( )0.5 (th)0.5 (e)13 ( c)0.5 (om)0.5 (p)0.5 (an)0.5 (y)0.5 (,)12.9 ( )0.5 (re)0.5 (v)0.5 (ie)0.5 (w)13 ( a)0.5 (n)0.5 (d)12.9 ( )0.5 (su)0.5 (p)0.5 (er)0.5 (v)0.5 (is)0.5 (e)13 ( t)0.5 (he)13 ( )0.5 (in)0.5 (de)0.5 (p)0.5 (en)0.5 (de)0.5 (n)0.5 (c)0.5 (e,)13 ( q)0.5 (u)0.5 (al)0.5 (if)0.5 (i)0.5 (ca)0.5 (t)0.5 (io)0.5 (ns)0.5 (,)23 ( )]tj 0.041 tc 0 -1.231 td [(working)12.6 ( procedures,)12.7 ( quality)12.6 ( and)12.6 ( results)12.6 ( of)12.6 ( the)12.6 ( accounting)12.6 ( firm,)12.6 ( including)15.9 ( )]tj 0.029 tc 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( )0.5 (s)0.6 (p)0.5 (e)0.5 (c)0.5 (i)0.5 (a)0.5 (l)13 ( )0.5 (r)0.5 (e)0.5 (p)0.5 (o)0.5 (r)0.5 (t)13 ( )0.5 (a)0.5 (n)0.5 (n)0.5 (u)0.5 (a)0.6 (ll)0.5 (y)13 ( )0.6 (on)13 ( )0.6 (t)0.5 (he)13.1 ( )0.5 (p)0.5 (e)0.5 (r)0.5 (f)0.5 (o)0.5 (r)0.5 (m)0.5 (a)0.5 (n)0.5 (c)0.5 (e)25 ( )]tj 0.039 tc 0 -1.231 td [(of)12.2 ( its)12.2 ( supervisory)12.2 ( duties)12.2 ( over)12.2 ( the)12.2 ( accounting)12.2 ( firm,)12.2 ( and)12.2 ( where)12.3 ( a)12.2 ( change)12.2 ( of)14 ( )]tj 0.029 tc 0.079 tw 0 -1.231 td [(accounting)4 ( )0.5 (firm)4 ( )0.5 (is)4 ( )0.5 (involved,)4 ( )0.5 (the)4 ( )0.5 (committee)4.1 ( )0.5 (shall)4 ( )0.5 (also)4 ( )0.5 (specify)4 ( )0.5 (in)4 ( )0.5 (the)4 ( )0.5 (report)4 ( )]tj 0.034 tc 0.074 tw 0 -1.231 td [(the)9 ( )0.5 (information)9 ( )0.5 (about)9 ( )0.5 (the)9.1 ( )0.5 (former)9 ( )0.5 (accounting)9 ( )0.5 (firm)9 ( )0.5 (and)9 ( )0.5 (auditor\222s)9 ( )0.5 (opinion)9 ( )0.5 (of)8.9 ( )]tj 0.046 tc 0.07 tw 0 -1.231 td [(last)12.9 ( year,)12.8 ( reasons)12.9 ( for)12.9 ( the)12.9 ( change)12.9 ( of)12.9 ( accounting)12.9 ( firm,)12.9 ( and)12.9 ( communication)21 ( )]tj 0.025 tc 0 tw 0 -1.231 td (with the former and subsequent accounting firms.)tj et endstream endobj 29 0 obj <>stream bt 0 0 0 1 k /perceptual ri /gs0 gs /t1_0 1 tf 0.025 tc 12 0 0 12 285.0378 18.7502 tm (\226 9 \226)tj et q 0 tc 0 g /gs1 gs 0 tl/fm0 do q bt 0.038 tc 0.07 tw 13 0 0 13 113.3858 773.5878 tm [(the)12.6 ( committee)12.6 ( shall)12.6 ( maintain)12.7 ( high)12.6 ( caution)12.6 ( and)12.7 ( attention)12.7 ( to)12.6 ( the)12.7 ( following)13 ( )]tj 0.025 tc -0.025 tw 0 -1.231 td (situations:)tj 0.028 tc 0.08 tw 0 -2.462 td [(\()3 (1)3 (\))3 ( )-581.5 (change)3 ( )0.5 (of)3 ( )0.5 (accounting)3 ( )0.5 (firm)3 ( )0.5 (after)3 ( )0.5 (the)3 ( )0.5 (balance)3 ( )0.5 (sheet)3 ( )0.5 (date)3 ( )0.5 (and)3 ( )0.5 (before)3 ( )0.5 (the)3.1 ( )]tj 0.025 tc 0.067 tw 2.181 -1.231 td (annual report is issued, change of accounting firm for two consecutive )tj 0 tw 0 -1.231 td 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in)12.4 ( the)12.4 ( audit)12.5 ( fee)12.4 ( during)12.5 ( the)12.4 ( engagement)12.5 ( period)29 ( )]tj 0.025 tc 0.021 tw 2.181 -1.231 td (compared to the previous year, or the transaction price for the selectio\ n )tj 0 tw 0 -1.231 td (of the engagement is substantially lower than the benchmark price;)tj 0.055 tc 0.07 tw -2.181 -2.462 td [(\()30 (5)30 (\))30 ( )-564.5 (the)12.2 ( accounting)12.2 ( firm)12.2 ( has)12.1 ( failed)12.2 ( to)12.1 ( substantively)12.1 ( rotate)12.1 ( audit)12.2 ( project)30 ( )]tj 0.025 tc 0 tw 2.181 -1.231 td (partners and signing certified public accountants as required.)tj 0.048 tw -4.361 -2.462 td [(3.27 )-7.5 (the committee shall obtain and review the reports on the following matte\ rs )]tj -0.025 tw 2.181 -1.231 td (from)tj 0.044 tw ( the accounting firm engaged by the company at least once every year: )tj 0.024 tc 0 tw 0 -1.231 td [(the internal quality control procedures of the accounting firm, any sign\ ificant)-1 ( )]tj 0.049 tc 0.07 tw 0 -1.231 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0 -2.462 td [(the)12.5 ( committee)12.6 ( shall)12.6 ( serve)12.5 ( as)12.5 ( the)12.6 ( main)12.5 ( representative)12.5 ( of)12.5 ( the)12.6 ( company)36 ( )]tj 0.065 tc 0 -1.231 td [(to)12.5 ( communicate)12.4 ( with)12.5 ( the)12.5 ( accounting)12.5 ( firm)12.4 ( and)12.4 ( shall)12.4 ( be)12.5 ( responsible)12.4 ( for)40 ( )]tj 0.025 tc 0 tw 0 -1.231 td (supervising the relationship between the two.)tj 0.044 tc 0.07 tw -2.181 -2.462 td [(3)19 (.)19 (2)19 (8)19 ( )33.5 (t)0.6 (h)0.5 (e)13 ( )0.6 (c)0.5 (o)0.5 (m)0.5 (m)0.6 (i)0.5 (t)0.5 (t)0.6 (e)0.5 (e)13 ( )0.6 (s)0.5 (h)0.5 (a)0.5 (l)0.6 (l)13 ( )0.5 (r)0.6 (e)0.5 (g)0.5 (u)0.6 (l)0.5 (a)0.5 (r)0.5 (l)0.6 (y)13 ( )0.5 (r)0.6 (e)0.5 (v)0.5 (i)0.5 (e)0.6 (w)13 ( )]tj -0.044 tw 19.547 0 td [(t)0.5 (h)0.6 (e)]tj 0.07 tw 1.34 0 td [( )0.5 (d)0.6 (i)0.5 (s)0.5 (c)0.6 (o)0.5 (v)0.5 (e)0.5 (r)0.6 (e)0.5 (d)13 ( )]tj -0.044 tw 5.481 0 td [(a)0.5 (u)0.6 (d)0.5 (i)0.5 (t)13 ( )]tj 0.07 tw 2.568 0 td [(p)0.5 (r)0.6 (o)0.5 (b)0.5 (l)0.5 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85.0394 773.5878 tm [(3)5 (.)5 (2)5 (5)5 ( )27.5 (the)5 ( )0.5 (committee)5 ( )0.5 (shall)5.1 ( )0.5 (supervise)5 ( )0.5 (the)5 ( )0.5 (internal)5.1 ( audit)5 ( )0.5 (department,)5 ( )0.5 (ensuring)5.1 ( that)5 ( )]tj 0.054 tc 0.07 tw 2.181 -1.231 td [(it)12.6 ( shall)12.6 ( not)12.5 ( weaken)12.6 ( the)12.6 ( close)12.6 ( cooperation)12.6 ( with)12.6 ( other)12.6 ( departments)12.6 ( of)12.6 ( the)29 ( )]tj 0.022 tc 0 tw 0 -1.231 td [(company because of the independent role of internal audit work. in the f\ ields)-3 ( )]tj 0.025 tc 0.018 tw 0 -1.231 td (that can add the working value, the internal audit department shall coop\ erate )tj 0.04 tc 0.07 tw 0 -1.231 td [(with)12.4 ( other)12.3 ( functional)12.3 ( departments,)12.3 ( share)12.4 ( the)12.4 ( skills)12.4 ( and)12.4 ( information,)12.4 ( make)15 ( )]tj 0.025 tc 0.067 tw 0 -1.231 td (the company obtain greater benefits from improving the internal audit, r\ isk )tj 0 tw 0 -1.231 td (management, internal control, corporate governance and other works.)tj 0.08 tc 0.07 tw -2.181 -2.462 td [(3)55 (.)55 (2)55 (6)55 ( )69.5 (t)0.6 (h)0.5 (e)13 ( )0.6 (c)0.5 (o)0.6 (m)0.5 (m)0.6 (i)0.5 (t)0.5 (t)0.6 (e)0.5 (e)13.1 ( )0.5 (s)0.6 (h)0.5 (a)0.6 (l)0.5 (l)13 ( )0.6 (b)0.5 (e)13.1 ( )0.5 (r)0.5 (e)0.6 (s)0.5 (p)0.6 (o)0.5 (n)0.6 (s)0.5 (i)0.5 (b)0.6 (l)0.5 (e)13.1 ( )0.5 (f)0.6 (o)0.5 (r)13 ( )0.6 (s)0.5 (e)0.6 (l)0.5 (e)0.6 (c)0.5 (t)0.5 (i)0.6 (n)0.5 (g)13.1 ( )0.5 (a)0.6 (n)0.5 (d)13 ( )0.6 (a)0.5 (p)0.6 (p)0.5 (o)0.5 (i)0.6 (n)0.5 (t)0.5 (i)0.6 (n)0.5 (g)13.1 ( )0.5 (a)0.6 (n)54.9 ( )]tj 0.025 tc 0.014 tw 2.181 -1.231 td (accounting firm, and supervise the audit work performed by such accounti\ ng )tj 0.069 tc 0.07 tw 0 -1.231 td [(firms.)12.8 ( the)12.9 ( committee)12.9 ( shall)12.9 ( effectively)12.8 ( assume)12.9 ( the)12.9 ( responsibilities)12.9 ( as)44 ( )]tj 0.025 tc -0.025 tw 0 -1.231 td (follows:)tj 0.08 tw 0 -2.462 td [(\(1\) )-584.5 (to formulate policies, procedures and relevant internal control 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-1.231 td (audit plan, listen to the working report about the inspection and superv\ ision )tj 0.032 tc 0.076 tw 0 -1.231 td [(on)7 ( )0.5 (risk)7 ( management)6.9 ( )0.6 (and)7 ( )0.5 (internal)7 ( )0.6 (control,)7 ( )0.5 (prepare)7 ( )0.5 (the)7 ( )0.5 (self-assessment)6.9 ( )0.6 (draft)7 ( )]tj 0.042 tc 0.07 tw 0 -1.231 td [(report)12.3 ( on)12.3 ( risk)12.4 ( management)12.3 ( and)12.4 ( internal)12.3 ( control)12.3 ( systems)12.3 ( and)12.3 ( report)12.3 ( to)12.3 ( the)17.1 ( )]tj 0.036 tc 0.072 tw 0 -1.231 td [(board)11 ( )0.5 (of)11 ( )0.5 (directors)11 ( )0.5 (for)11 ( )]tj -0.036 tw 10.239 0 td (consideration)tj 0.072 tw [(;)11 ( )0.5 (review)11 ( )0.5 (the)11 ( )0.5 (annual)11 ( )0.5 (working)11 ( )0.5 (report)11 ( )0.5 (of)11 ( )]tj 0.025 tc 0.058 tw -10.239 -1.231 td (the internal audit department; supervise and guide the working and audit\ ing )tj 0 tw 0 -1.231 td (methods and procedures of the internal audit department.)tj 0.028 tc 0.08 tw -2.181 -2.462 td [(3)3 (.)3 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(e)0.5 (s)0.6 (p)0.5 (o)0.5 (n)0.6 (s)0.5 (i)0.6 (b)0.5 (l)0.5 (e)1 ( )]tj 0.025 tc 0.048 tw 2.181 -1.231 td [(for )0.5 (the )0.5 (internal )0.5 (audit )0.5 (department on )0.5 (the )0.5 (matters )0.5 (that )0.5 (both )0.5 (parties )0.5 (deem )0.5 (to be )]tj 0 tw 0 -1.231 td (separately discussed.)tj 0.048 tc 0.07 tw -2.181 -2.462 td [(3)23 (.)23 (2)23 (4)23 ( )37.5 (t)0.5 (h)0.5 (e)13 ( )0.5 (c)0.5 (o)0.5 (m)0.5 (m)0.5 (it)0.5 (t)0.5 (e)0.5 (e)13 ( )0.5 (s)0.5 (h)0.5 (a)0.5 (l)0.5 (l)13 ( )0.5 (e)0.5 (n)0.5 (s)0.5 (ur)0.5 (e)13 ( )0.5 (r)0.5 (e)0.5 (c)0.5 (e)0.5 (i)0.5 (v)0.5 (i)0.5 (n)0.5 (g)0.5 (,)12.9 ( )0.5 (d)0.5 (i)0.5 (s)0.5 (c)0.5 (u)0.5 (s)0.5 (s)0.5 (i)0.5 (n)0.5 (g)12.9 ( )0.5 (a)0.5 (n)0.5 (d)13 ( )0.5 (p)0.5 (r)0.5 (o)0.5 (p)0.5 (e)0.5 (rl)0.5 (y)13 ( )0.5 (h)0.5 (a)0.5 (n)0.5 (d)0.5 (l)0.5 (in)0.5 (g)23 ( )]tj 0.039 tc 2.181 -1.231 td [(of)12.3 ( the)12.3 ( significant)12.3 ( discoveries,)12.3 ( suggestions)12.3 ( of)12.3 ( the)12.3 ( internal)12.3 ( auditors)12.2 ( 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773.5878 tm [(2)2 (.)2 (2)2 ( )-497.5 (the)2 ( )0.5 (committee)2 ( )0.5 (has)2 ( )0.5 (one)2.1 ( chairman,)2 ( who)2 ( shall)2 ( be)2 ( )0.5 (an)2 ( )0.5 (accounting)2 ( )0.5 (professional)1.9 ( )]tj 0.042 tc 0.07 tw 2.181 -1.231 td [(among)12.6 ( the)12.7 ( independent)12.7 ( directors)12.7 ( and)12.7 ( elected)12.7 ( or)12.7 ( removed)12.6 ( by)12.6 ( the)12.7 ( board)12.7 ( of)17 ( )]tj 0.058 tc 0 -1.231 td [(directors.)12.9 ( the)12.9 ( chairman)12.9 ( of)12.9 ( the)12.9 ( committee)12.9 ( shall)12.9 ( exercise)12.9 ( the)12.9 ( following)33 ( )]tj 0.025 tc -0.025 tw 0 -1.231 td (powers:)tj 0.03 tc 0.078 tw 0 -2.462 td [(\()5 (1)5 (\))5 ( )-581.5 (to)5 ( )0.5 (be)5 ( )0.5 (responsible)5 ( )0.5 (for)5 ( )0.5 (chairing)5 ( )0.5 (the)5 ( )0.5 (committee\222s)5.1 ( )0.5 (work)5 ( )0.5 (and)5 ( )0.5 (ensuring)5 ( )0.5 (the)5 ( )]tj 0.025 tc 0 tw 2.18 -1.231 td (committee\222s effective operation and performance of duties;)tj -2.18 -2.462 td [(\(2\) )-664.5 (to convene and preside over 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28.956 0 td (reviewing)tj 0.075 tw 4.287 0 td [( )0.5 (the)8 ( )]tj 0.042 tc 0.07 tw -33.243 -1.231 td [(c)0.5 (o)0.5 (m)0.6 (p)0.5 (a)0.5 (n)0.5 (y)0.5 (\222)0.6 (s)13 ( )0.5 (f)0.5 (i)0.6 (n)0.5 (a)0.5 (n)0.5 (c)0.6 (i)0.5 (a)0.5 (l)13 ( )0.6 (i)0.5 (n)0.5 (f)0.5 (o)0.5 (r)0.6 (m)0.5 (a)0.5 (t)0.5 (i)0.5 (o)0.6 (n)13 ( )0.5 (a)0.5 (n)0.6 (d)13 ( )0.5 (i)0.5 (t)0.5 (s)13.1 ( )0.5 (d)0.5 (i)0.5 (s)0.6 (c)0.5 (l)0.5 (o)0.5 (s)0.5 (u)0.6 (r)0.5 (e)0.5 (,)13 ( )0.6 (r)0.5 (e)0.5 (v)0.5 (i)0.5 (e)0.6 (w)0.5 (i)0.5 (n)0.6 (g)13 ( )0.5 (t)0.5 (h)0.5 (e)13.1 ( )0.5 (c)0.5 (o)0.5 (m)0.6 (p)0.5 (a)0.5 (n)0.5 (y)0.5 (\222)0.6 (s)17 ( )]tj 0.025 tc 0.059 tw 0 -1.231 td (financial control, internal control, risk management and compliance mana\ gement )tj 0.098 tc 0.07 tw 0 -1.231 td [(systems,)12.4 ( promoting)12.4 ( the)12.4 ( company\222s)12.4 ( legal)12.4 ( construction)12.4 ( and)12.4 ( compliance)73 ( )]tj 0.025 tc 0.082 tw 0 -1.231 td (management, reviewing the company\222s annual work 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