Company: ZHIHF
Filing Date: 2025-04-15
Form Type: 20-F
Source: 0001410578-25-000729
Chunk: 196

Company: Zhihu Inc.
Filing Date: 2025-04-15
Form: 20-F
Item: Item 3
Chunk 196
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303A of the Corporate Governance Rules of the New York Stock Exchange and meet the independence standards under Rule 10A-3 under the Exchange Act, as amended. We have determined that Hanhui Sam Sun qualifies as an “audit committee financial expert.” The audit committee oversees our accounting and financial reporting processes and the audits of the financial statements of our company. The audit committee is responsible for, among other things:

  appointing the independent auditors and pre-approving all auditing and non-auditing services permitted to be performed by the independent auditors;  

  reviewing with the independent auditors any audit problems or difficulties and management’s response;  

  discussing the annual audited financial statements with management and the independent auditors;  

  reviewing the adequacy and effectiveness of our accounting and internal control policies and procedures and any steps taken to monitor and control major financial risk exposures;  

  reviewing and approving all proposed related party transactions;  

  meeting separately and periodically with management and the independent auditors;  

  monitoring compliance with our code of business conduct and ethics, including reviewing the adequacy and effectiveness of our procedures to ensure proper compliance; and  

  assuming other duties and responsibilities as required under the Corporate Governance Rules of the New York Stock Exchange and the Hong Kong Listing Rules.  

Table of Contents

Compensation Committee. Our compensation committee consists of Hanhui Sam Sun, Hope Ni, and Yuan Zhou. Hanhui Sam Sun is the chairman of our compensation committee. We have determined that Hanhui Sam Sun and Hope Ni satisfy the “independence” requirements of Section 303A of the Corporate Governance Rules of the New York Stock Exchange. The compensation committee assists the board in reviewing and approving the compensation structure, including all forms of compensation, relating to our directors and executive officers. Our chief executive officer may not be present at any committee meeting during which his compensation is deliberated. The compensation committee is responsible for, among other things:

  reviewing and approving, or recommending to the board for its approval, the compensation for our chief executive officer and other executive officers;  

  reviewing and recommending to the board for determination with respect to the compensation of our non-employee directors;  

  reviewing periodically and approving any incentive compensation or equity plans, programs or similar arrangements;  

  selecting a compensation consultant, legal counsel or other adviser only after taking into consideration all factors relevant to that person’s independence from management; and  

  assuming other duties and responsibilities as required under the Corporate Governance Rules of the New York Stock Exchange and the Hong