Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 123

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 123
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 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. |

| ● | To review with management and the Company’s independent auditors: any major issues regarding accounting                                    
 principles and financial statement presentation, including any significant changes in the Company’s selection or application of accounting 
 principles; any significant financial reporting issues and judgments made in connection with the preparation of the Company’s financial    
 statements, including the effects of alternative GAAP methods; and the effect of regulatory and accounting initiatives and off-balance     
 sheet structures on the Company’s financial statements.                                                                                    |

| ● | To keep the Company’s independent auditors informed of the Committee’s understanding of the Company’s                                 
 relationships and transactions with related parties that are significant to the company; and to review and discuss with the Company’s 
 independent auditors the auditors’ evaluation of the Company’s identification of, accounting for, and disclosure of its relationships 
 and transactions with related parties, including any significant matters arising from the audit regarding the Company’s relationships 
 and transactions with related parties.                                                                                                |

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| ● | To review with management the adequacy and effectiveness