Company: NOAH
Filing Date: 2025-04-24
Form Type: 20-F
Source: 0001410578-25-000852
Chunk: 264

Company: NOAH HOLDINGS LTD
Filing Date: 2025-04-24
Form: 20-F
Item: Item 16
Chunk 264
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Item 16. Reserved

Item 16A. Audit Committee Financial Expert

Our board of directors has determined that Ms. Xiangrong Li, Ms. Cynthia Jinhong Meng and Mr. David Zhang, independent directors (under the standards set forth in Section 303A of the Corporate Governance Rules of the NYSE and Rule 10A-3 under the Exchange Act) and members of our audit committee, are audit committee financial experts.

Item 16B. Code of Ethics

Our board of directors has adopted a code of ethics that applies to our directors, officers, employees and agents, including certain provisions that specifically apply to our chief executive officer, chief financial officer, chief operating officer, chief technology officer, vice presidents and any other persons who perform similar functions for us. We have filed our code of business conduct and ethics as an exhibit to our registration statement on Form F-1 (No. 333-170055).

Item 16C. Principal Accountant Fees and Services

The following table sets forth the aggregate fees by categories specified below in connection with certain professional services rendered by Deloitte Touche Tohmatsu Certified Public Accountants LLP and Deloitte Touche Tohmatsu, our principal external auditors, for the years indicated. We did not pay any other fees to our auditors during the years indicated below.

                             For the Year Ended             
                             December 31,                   
                             2023                     2024  
 ────────────────────────────────────────────────────────────
                             (RMB’000)                      
  Audit fees(1)              10,070                  9,978  
  Audit-related fees(2)      154                        36  
  Other fees(3)              —                         580  

Note:

  (1)      “ Audit fees” included the aggregate fees for professional services rendered for the audit of the consolidated financial statements, the review of our comparative interim financial statements a...  

  (2)      “ Audit-related fees” included aggregate fees billed for professional services rendered for assurance and related services that are not reported under audit fees.  

  (3)      “ Other fees” represents aggregate fees for professional services performed in connection with service.  

The policy of our audit committee is to pre-approve all audit and non-audit services provided by Deloitte Touche Tohmatsu Certified Public Accountants LLP and its affiliates, including audit services, audit-related services, and other services as described above, other than those for de minimis services which are approved