Company: ZLAB
Filing Date: 2025-04-18
Form Type: PRE 14A
Source: 0001628280-25-018384
Chunk: 85

Company: Zai Lab Ltd
Filing Date: 2025-04-18
Form: PRE 14A
Chunk 85
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 and non-audit services to be provided by the independent auditors.

With respect to financial reporting, the Audit Committee’s role is one of oversight. Management has the primary responsibility for the financial statements and the financial reporting process, including the related internal controls and procedures. Our independent auditor, KPMG LLP, is responsible for auditing our consolidated financial statements for the year ended December 31, 2024 filed with the SEC and the effectiveness of our internal control over financial reporting as of December 31, 2024 in accordance with the Exchange Act. KPMG is responsible for auditing our consolidated financial statements for the year ended December 31, 2024 submitted to the Hong Kong Stock Exchange in accordance with the HK Listing Rules.

The Audit Committee reviewed and discussed with management and our independent auditor the audited financial statements in our Annual Report on Form 10-K for the year ended December 31, 2024. The Audit Committee also discussed with the independent auditor the matters required to be discussed with the Audit Committee by the applicable requirements of the PCAOB and SEC.

The Audit Committee has received and considered the written disclosures and the letter from the independent auditor required by applicable requirements of the PCAOB regarding communications with the Audit Committee concerning independence and has discussed with the independent auditor its independence from the Company and our management. The Audit Committee has determined that KPMG LLP has not provided any non-audit services and that KPMG LLP is independent with respect to the Company.

Based on the review and discussions referred to above, the Audit Committee recommended to the Board of Directors that such audited financial statements be included in our Annual Report on Form 10-K for the year ended December 31, 2024, which was filed with the SEC on February 27, 2025.

#### The Audit Committee
Scott Morrison, Chair

John Diekman

Peter Wirth

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| PRINCIPAL ACCOUNTANT FEES                                               AND OTHER AUDIT MATTERS |

#### Auditor Fees
The following table presents the fees billed to the Company by KPMG LLP and its affiliates for 2024 and 2023 (in thousands). KPMG LLP has been our independent registered public accounting firm and auditor since 2022.

|                        | Fee Category |   |  2024 |     |   |  2023 |
|:-----------------------|:-------------|:--|------:|:----|:--|------:|
| Audit Fees (1)         |