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of <h1>Listed entities must form an audit committee with independent directors, financial literacy, and quarterly meetings.</h1> Every listed entity must establish an independent audit committee with at least three directors, two-thirds of whom should be independent. Members must be financially literate, with at least one possessing financial expertise. The chairperson must be an independent director and attend the annual general meeting. The committee should meet at least four times annually, with a quorum of two members or one-third of the committee, including two independent directors. It has the authority to investigate activities, seek information, obtain external advice, and invite relevant executives to meetings. The Company Secretary serves as the committee's secretary.
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