Company: JL
Filing Date: 2025-05-20
Form Type: 20-F/A
Source: 0001213900-25-045507
Chunk: 130

Company: J-Long Group Ltd
Filing Date: 2025-05-20
Form: 20-F/A
Chunk 130
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 | 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 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