Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 122

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 122
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 Identity                                  |           |      |            |                         |
| Directors                                                |         1 |    4 | N/A        | N/A                     |
| Part II: Demographic Background                          |           |      |            |                         |
| Underrepresented Individual in Home Country Jurisdiction |         0 |      |            |                         |
| LGBTQ+                                                   |         0 |      |            |                         |
| Did Not Disclose Demographic Background                  |         0 |      |            |                         |

Committees of the Board of Directors We have established an audit committee, a compensation committee and a nominating and corporate governance committee under the Board of Directors. Effective December 29, 2023, we adopted a charter for each of the three committees upon the establishment of the committees. Each committee’s members and functions are described below. Audit Committee Our audit committee consists of Ms. Pun, Mr. Kan and Mr. Chan, and it is chaired by Ms. Pun. We have determined that each of these three directors satisfies the “independence” requirements of the Nasdaq Listing Rules and meets the independence standards under Rule 10A-3 under the Exchange Act. We have determined that Ms. Pun qualifies as an “audit committee financial expert.” The audit committee oversees our accounting and financial reporting processes and the audits of our financial statements. The responsibilities of the audit committee under the Amended Audit Committee Charter are:

| ● | To (1) select and retain an independent registered public accounting firm to act as the Company’s independent auditors for the purpose of auditing the Company’s annual financial statements, (2) set the compensation of the Company’s independent auditors, (3) oversee the work done by the Company’s independent auditors and (4) terminate the Company’s independent auditors, if necessary. |

| ● | To select, retain, compensate, oversee and terminate, if necessary, any other registered public accounting                                 
 firm engaged for the purpose of preparing or issuing an audit report or performing other audit, review or attest services for the Company. |

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| ● | To approve all audit engagement fees and terms; and to pre-approve all audit and permitted non-audit and                                    
 tax services that may be provided by the Company’s independent auditors or other registered public accounting firms, and establish policies 
 and procedures for the Committee’s pre-approval of permitted services by the Company’s independent auditors or other registered public      
 accounting firms on an on-going basis.                                                                                                      |

| ● | At least annually, to