Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 131

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 131
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 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 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,