Implementation Rules for the Board of Directors' Audit Committee
(October 2025 Revision)
Chapter 1 General Provisions
Article 1 To strengthen the decision-making function of the Board of Directors of Kairuide Holdings Co., Ltd. (hereinafter referred to as the "Company"), to achieve pre-audit and professional audit, ensure effective supervision of the management by the Board of Directors, and improve the corporate governance structure, these Implementation Rules are formulated in accordance with the "Company Law of the People's Republic of China," the "Securities Law of the People's Republic of China," the "Articles of Association of Kairuide Holdings Co., Ltd." (hereinafter referred to as the "Articles of Association"), and other relevant regulations.
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. It is mainly responsible for communication, supervision, and verification of the Company's internal and external audits, and exercises the powers of the supervisory board as stipulated by the "Company Law."
Chapter 2 Personnel Composition
Article 3 The committee shall be composed of three members, who shall be directors not holding senior management positions in the Company. Independent directors shall constitute more than half of the members, and at least one independent director shall be an accounting professional. Committee members shall be nominated by the Chairman, more than one-half of the independent directors, or one-third of all directors, and elected by more than one-half of all directors of the Board of Directors.