Audit Committee

Audit Committee Members:

• 
  
  KWONG Chun Wai, Michael
• 
  
  Kam, Eddie Shing Cheuk (Chairman)
• 
  
  Chan Lai Wa

The Audit Committee of the Company (the “AC”) was established in 1999. All AC members are Independent Non-executive Directors and one of them having professional accounting qualification which is in line with the requirements under Listing Rule 3.21.

The principal duties of the AC are to make recommendations to the Board on the appointment of the external auditor, review of the external auditor’s independence and the effectiveness of audit process, monitor integrity of the Company’s financial information, oversee financial reporting system, risk management and internal control systems of the Company and review the Group’s financial and accounting policies and practices

The latest terms of reference the AC were adopted by the Board on 25 November 2025, which are available on the Stock Exchange’s website and the Company’s website.