Annual Report 2025

Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2025 82 Corporate Governance Report 企業管治報告 During the year, the principal roles and functions performed by the Audit Committee included but not limited to: (a) handling 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 any questions of its resignation or dismissal; (b) reviewing 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) overseeing 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; (d) reviewing the terms of reference of the Audit Committee and making recommendations for the Board’s approval; and (e) oversight of the ESG matters of the Group. (Note 1) Note: 1. On 22 December 2025, the Board approved to transfer the responsibility of ESG oversight and duties from the Audit Committee to the Strategy and Development Committee, with effect from 22 December 2025. The Board has provided the Audit Committee with sufficient resources (including the advice of external auditor) to perform its duties. There were seven meetings held by the Audit Committee for the year ended 31 December 2025. During the year, the Audit Committee has reviewed the annual report for the year ended 31 December 2024, external auditor’s remuneration, internal control system, risk management report for the year ended 31 December 2024, risk management and internal audit work plan for the year ending 31 December 2025, and interim report for the period ended 30 June 2025 at the relevant meetings and reached unanimous consent to recommend the aforesaid be approved by the Board. The chairman of the Audit Committee has reported to the Board of the proceedings of above-mentioned meetings. The Board has not taken any view that deviated from that of the Audit Committee. 於年內，審核委員會主要執行之工作及職能包 括但不限於： (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) 監管本公司財務匯報制度、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； (d) 審閱審核委員會的職權範圍並作出建議， 以獲得董事會的核准；及 (e) 監督本集團 ESG 事宜。（附註 1 ） 附註： 1. 二零二五年十二月二十二日，董事會批准將 ESG 的監督及職權責任自審核委員會轉交至策略及發 展委員會，自二零二五年十二月二十二日起生 效。 董事會已向審核委員會提供充足資源（包括外 聘核數師的意見），供其履行職責。 截至二零二五年十二月三十一日止年度，審核 委員會共舉行七次會議。於年內，審核委員會 已在相關會議上審閱截至二零二四年十二月 三十一日止年度之年報、外聘核數師酬金、內 部監控系統、截至二零二四年十二月三十一日 止年度之風險管理報告及截至二零二五年十二 月三十一日止年度之風險管理及內部審核工作 計劃，以及截至二零二五年六月三十日止期間 之中期報告，並達成一致決定，同意推薦董事 會批准上述事宜。審核委員會主席已就上述會 議議事程序向董事會作出報告。董事會與審核 委員會之觀點並無分歧。