Annual Report 2024

Corporate Governance Report 企業管治報告 63 舜宇光學科技（集團）有限公司 • 2024 年報 審核委員會 本公司已成立審核委員會，並訂有書面職權範 圍。於最後可行日期，審核委員會由三名成員 組成，包括馮華君先生、陳剛先生及湯蕙儀女 士，彼等均為獨立非執行董事。湯蕙儀女士為 審核委員會主席。審核委員會所有成員已審閱 本集團截至二零二四年十二月三十一日止年度 之經審核全年業績。 審核委員會提出的事項應全部交予管理層處 理，而審核委員會的工作及調查結果則應向董 事會報告。年內，向管理層及董事會提出的事 宜概非重大，故毋須在本年報中討論及披露。 審核委員會的會議記錄全文由公司秘書保管， 而會議記錄初稿及終稿已於會議後合理時間內 寄發予審核委員會全體成員，分別供其提供意 見及作記錄之用。 審核委員會主要執行之工作及職能包括： (a) 處理與本公司核數師的關係，包括就外聘 核數師的委任、重新委任及罷免向董事會 提供建議，批准外聘核數師的薪酬及聘用 條款及處理任何有關該核數師辭職或辭退 該核數師的問題等； (b) 審閱本公司的財務資料，包括監察本公司 的財務報表及年度報告及賬目、半年度報 告的完整性，並審閱報表及報告所載有關 財務申報的重大意見以及審閱關連交易與 持續關連交易等； (c) 監管本公司財務申報制度、風險管理及內 部監控程序及制度，包括檢討本公司的財 務監控以及檢討本公司的內部監控及風險 管理系統，並與管理層討論風險管理及內 部監控系統，確保管理層已履行職責建立 有效的內部監控系統等；及 (d) 監管本集團環境、社會及管治事宜； AUDIT COMMITTEE The Company has established the Audit Committee with written its terms of reference. As at the LPD, the Audit Committee comprised three members, namely Mr. Feng Hua Jun, Mr. Chen Gang and Ms. Thoeng Wai Yee Cheryl, who are all independent non-executive Directors. Ms. Thoeng Wai Yee Cheryl is the chairwoman of the Audit Committee. All members of the Audit Committee have reviewed the Group’s audited annual results for the year ended 31 December 2024. All issues raised by the Audit Committee shall be addressed by the Management, while the work done and findings of the Audit Committee shall be reported to the Board. During the year, the issues brought to the attention of the Management and the Board were not material and therefore no discussion and disclosure are required in this annual report. Full minutes of Audit Committee meetings have been kept by the Company Secretary. Drafts and final versions of minutes have been sent to all members of the Audit Committee for their comments and record respectively, in both cases within a reasonable time after the meeting. The principal roles and functions performed by the Audit Committee include: (a) Handle the relationship with the Company’s auditors, including making recommendations to the Board on the appointment, re- appointment and removal of the external auditor, approving the remuneration and terms of engagement of the external auditor, and handling with any questions of its resignation or dismissal; (b) Review of the Company’s financial information, including monitoring the Company’s integrity of financial statements and annual report and accounts, as well as interim report, reviewing significant financial reporting judgements contained in them and reviewing connected transactions and continuing connected transactions; (c) Oversight of the Company’s financial reporting systems, risk management, and internal control procedures and systems, including reviewing the Company’s financial controls, internal control and risk management systems, and discussing the risk management and internal control systems with management to ensure that management has performed its duties to have an effective internal control system; and (d) Oversight of the environmental, social and governance matters of the Group;