Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 125

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 125
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 risk as part of the Company’s overall risk-management program, implement                                   
 the Company’s Cybersecurity Policy and establish and maintain strategy pursuant thereto, and liaise with management to ensure that 
 cybersecurity risk management remains a meaningful priority in the Company’s business strategy and operations.                     |

| ● | To review the Company’s compliance with applicable laws and regulations and to review and oversee the                                   
 Company’s policies, procedures, and programs designed to promote and monitor legal and regulatory compliance, and to review and approve 
 the hiring or dismissal of a Compliance Officer(s).                                                                                     |

| ● | To monitor compliance with the Company’s Code of Ethics and Business Conduct (the “Code”),             
 to investigate any alleged breach or violation of the Code, and to enforce the provisions of the Code. |

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| ● | To review, with the General Counsel, if any, or with outside legal counsel, legal and regulatory matters,                               
 including legal cases against or regulatory investigations of the Company and its subsidiaries, that could have a significant impact on 
 the Company’s financial statements.                                                                                                     |

| ● | To review, approve and oversee any transaction between the Company and any related person (as defined                                  
 in Item 404 of Regulation S-K) and any other potential conflict of interest situations on an ongoing basis, in accordance with Company 
 policies and procedures, and to develop policies and procedures for the Committee’s approval of related party transactions.            |

Amended audit committee charter.Effective July 26, 2024, our Board of Directors authorized and approved an amendment to the audit committee charter (the “Amended Audit Committee Charter”) pursuant to which the audit committee was given the responsibility of implementing the Company’s cybersecurity policy (the “Cybersecurity Policy”). The Amended Audit Committee Charter provides the members of the audit committee with authorization and authority to conduct continuous analysis of and review for any potential cybersecurity risks as part of the Company’s overall risk management program and to create a cyber-resilient organization, which will contribute to the value preservation of the Company. The Amended Audit Committee Charter further provides authority and responsibility to the members of the audit committee to: (i) understand the economic drivers and impact of cyber risk, including the financial impact to our Company; (ii) align cyber-risk management policies with our business needs by integrating cyber-risk analysis into significant business decisions; (iii) ensure our organizational structure supports cybersecurity goals; and (iv) incorporate cybersecurity expertise into Board governance. For additional information regarding our Cybersecurity Policy, please Item 16K