Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 129

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 129
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 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 evaluate the qualifications, performance and independence of the Company’s independent                               
 auditors, including an evaluation of the lead audit partner; and to assure the regular rotation of the lead audit partner at the Company’s 
 independent auditors and consider regular rotation of the accounting firm serving as the Company’s independent auditors.                   |

| ● | To review and discuss with the Company’s independent auditors (1) the auditors’ responsibilities under                                 
 generally accepted auditing standards and the responsibilities of management in the audit process, (2) the overall audit strategy, (3) 
 the scope and timing of the annual audit, (4) any significant risks identified during the auditors’ risk assessment procedures and (5) 
 when completed, the results, including significant findings, of the annual audit.                                                      |

| ● | To review and discuss with the Company’s independent auditors (1) all critical accounting policies and practices to be used by the Company; and (2) any material written communications between the auditors and management. |

| ● | To review and discuss with the Company’s independent auditors and management (1) any audit problems or                                     
 difficulties, including difficulties encountered by the Company’s independent auditors during their audit work (such as restrictions on    
 the scope of their activities or their access to information), (2) any significant disagreements with management and (3) management’s      
 response to these problems, difficulties or disagreements; and to resolve any disagreements between the Company’s auditors and management. |

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