Company: JL
Filing Date: 2025-04-03
Form Type: 20-F/A
Source: 0001213900-25-028675
Chunk: 124

Company: J-Long Group Ltd
Filing Date: 2025-04-03
Form: 20-F/A
Chunk 124
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 of the Company’s internal control, including any significant deficiencies or material weaknesses in the design or operation of, and any material changes in, the Company’s internal controls and any special steps adopted in light of any material control deficiencies, and any fraud involving management or other employees with a significant role in such internal controls, and review and discuss with management disclosure relating to the Company’s internal controls. |

| ● | To review and discuss with the Company’s independent auditors any other matters required to be discussed 
 by applicable requirements of the PCAOB and the SEC.                                                     |

| ● | To review and discuss with the Company’s independent auditors and management the Company’s annual audited                              
 financial statements (including the related notes), the form of audit opinion to be issued by the auditors on the financial statements 
 and the disclosure under “Management’s Discussion and Analysis of Financial Condition and Results of Operations” to be included        
 in the Company’s annual report on Form 20-F before the Form 20-F is filed.                                                             |

| ● | To recommend to the Board whether the audited financial statements and the related MD&A disclosure                                       
 should be included in the Company’s Form 20-F and whether the Form 20-F should be filed with the SEC; and to produce the audit committee 
 report required to be included in the Company’s proxy statement.                                                                         |

| ● | To review and discuss with management: the Company’s earnings press releases, including the type of information to be included and its presentation and the use of any pro forma, adjusted or other non-GAAP financial information, before their release to the public; and any financial information and earnings guidance provided to analysts and ratings agencies, including the type of information to be disclosed and type of presentation to be made. |

| ● | To set Company hiring policies for employees or former employees of the Company’s independent auditors 
 that participated in any capacity in any Company audit.                                                |

| ● | To establish and oversee procedures for the receipt, retention and treatment of complaints received by                                   
 the Company regarding accounting, internal accounting controls or auditing matters and the confidential, anonymous submission by Company 
 employees of concerns regarding questionable accounting or auditing matters.                                                             |

| ● | To review and discuss with management the risks faced by the Company and the policies, guidelines and                                 
 process by which management assesses and manages the Company’s risks, including but not limited to the Company’s major financial risk 
 exposures and the steps management has taken to monitor and control such exposures.                                                   |

| ● | To review cybersecurity