001323SZSE

Implementation Rules for the Board of Directors' Audit Committee (October 2025)

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These rules establish the Board of Directors' Audit Committee for Musen Health Sleep Co., Ltd. The committee, composed of at least three directors with a majority of independent directors, will oversee internal and external audits, financial reporting, and internal controls. Key responsibilities include reviewing financial information, proposing external auditor appointments, and evaluating internal control effectiveness, ensuring compliance with laws and regulations.

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Musen Health Sleep Co., Ltd. Implementation Rules for the Board of Directors' Audit Committee (October 2025)

Chapter 1 General Provisions

Article 1 To strengthen the board of directors' decision-making function, achieve pre-audit and professional audit, ensure effective supervision of the management by the board of directors, and improve the corporate governance structure of Musen Health Sleep Co., Ltd. (hereinafter referred to as the "Company" or "this Company"), in accordance with the "Company Law of the People's Republic of China" (hereinafter referred to as the "Company Law"), the "Securities Law of the People's Republic of China," the "Corporate Governance Guidelines for Listed Companies," the "Shenzhen Stock Exchange Main Board Listed Company Standardized Operation Guide No. 1," the "Shenzhen Stock Exchange Stock Listing Rules" (hereinafter referred to as the "Listing Rules"), and other laws, regulations, normative documents, and the "Articles of Association of Musen Health Sleep Co., Ltd." (hereinafter referred to as the "Articles of Association") and other relevant provisions, the Company hereby establishes the Board of Directors' Audit Committee and formulates these Implementation Rules.

Article 2 The Board of Directors' Audit Committee is a special working body established by the Board of Directors in accordance with the resolution of the shareholders' meeting, and is mainly responsible for the communication, supervision, and verification of the Company's internal and external audits.

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