Company: CAF
Filing Date: 2025-05-06
Form Type: DEF 14A
Source: 0001104659-25-045101
Chunk: 32

Company: Morgan Stanley China A Share Fund, Inc.
Filing Date: 2025-05-06
Form: DEF 14A
Chunk 32
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 the Fund of any recommendation of changes in accounting principles or practices by management or the Auditor;

• receive reports from the principal executive officer and the principal financial officer, or persons performing similar functions, regarding: (i) all significant deficiencies in the design or operation of a Fund's internal controls that could adversely affect the Fund's ability to record, process, summarize, and report financial data and have identified for the Auditor any material weaknesses

<div align='center'>Exhibit A-4</div>

in internal controls; (ii) any fraud, whether or not material, that involves Fund management or other employees who have a significant role in the Fund's internal controls; and (iii) whether or not there were significant changes in the Fund's internal controls or in other factors that could significantly affect the Fund's internal controls subsequent to the date of their evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses;

• establish procedures for the confidential, anonymous submission by employees and officers of the Funds or their affiliates or others of concerns or complaints regarding any accounting, internal audit controls or audit matter and the retention of records related to the retention and treatment of such concerns in accordance with the requirements of the SOX Act and Section 922 of the Dodd-Frank Wall Street Reform and Consumer Protection Act;

• oversee any (a) disagreements and/or (b) resolutions to disagreements between management of a Fund and the Fund's Auditor regarding financial reporting;

• require inside and outside counsel to report to the Audit Committee evidence of any material violation of securities law or breach of fiduciary duty or similar violation by a Fund or any agent of a Fund;

• if and to the extent the Funds intend to have employees, set clear hiring policies for the hiring by the Funds of employees or former employees of the Auditor;

• perform such other functions consistent with this Audit Committee Charter, the Fund's Articles of Incorporation, the Fund's Declaration of Trust or the Fund's By-laws, as applicable, and applicable law, as the Audit Committee or the Board deems necessary or appropriate; and

• Report to the Board on the results of the activities of the Audit Committee and make certain recommendations, as necessary.

7.02. In connection with Valuation, the Audit Committee shall have the duty and power to

• develop a sufficient knowledge of the valuation process and of the Adviser's Valuation Procedures (the "Valuation Procedures") in order to carry out its responsibilities;

• review information provided by the Valuation Designee regarding industry developments in connection with valuation and