Annual Report 2023

Corporate Governance Report 企業管治報告 66 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 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) 主要負責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； (b) 監察本公司的財務報表及年度報告及帳 目、半年度報告及（若擬刊發）季度報告的 完整性，並審閱報表及報告所載有關財務 申報的重大意見； (c) 與本集團外聘核數師維持適當關係； (d) 審閱持續關連交易； (e) 檢討本公司的財務監控，以及（除非有另設 的董事委員會或董事會本身會明確處理）檢 討本公司的內部監控及風險管理系統；及 (f) 檢討及建議本集團 ESG 策略及政策。 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。 截至二零二三年十二月三十一日止年度，審核 委員會共舉行五次會議。於年內，審核委員會 已在相關會議上審閱截至二零二二年十二月 All issues raised by the Audit Committee shall be addressed by the Management and 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) Primarily responsible for making recommendations to the Board on the appointment, re-appointment and removal of the external auditor, and to approve the remuneration and terms of engagement of the external auditor, and any question of its resignation or dismissal; (b) Monitoring the Company’s integrity of financial statements and annual report and accounts, half-year report and, if prepared for publication, quarterly reports, and to review significant financial reporting judgements contained in them; (c) Maintaining an appropriate relationship with the Group’s external auditor; (d) Reviewing the continuing connected transactions; (e) Reviewing the Company’s financial controls, and (unless expressly addressed by a separate Board committee, or by the Board itself) reviewing the Company’s internal control and risk management systems; and (f) Reviewing and making recommendations on the ESG strategies and policies of the Group. The Board has provided the Audit Committee with sufficient resources (including the advice of external auditor) to perform its duties. There were five meetings held by the Audit Committee for the year ended 31 December 2023. During the year, the Audit Committee has reviewed the annual report for the year ended 31 December 2022,