Roiserv Lifestyle Services Co., Ltd. (Stock Code: 2146) has released the latest terms of reference for its Audit Committee, specifying criteria for member appointment, meeting protocols, and oversight responsibilities. All members must be non-executive directors, with at least one possessing relevant financial qualifications, and a minimum of three members serving on the committee.

The Audit Committee is tasked with overseeing the company’s financial reporting, including reviewing financial statements, audit results, and compliance with accounting standards and regulatory requirements. It additionally holds authority to request critical financial information from management and to seek independent professional advice when necessary.

Regular meetings—at least twice a year—will focus on the integrity of the company's financial control, risk management, and internal control mechanisms. The committee also has a key role in reviewing external auditors’ performance and independence, as well as supervising coordination with internal audit functions.

Under these provisions, the Audit Committee reviews financial positions, investigates risk management concerns, and ensures appropriate resource allocation for accounting and reporting functions. The company aims for strengthened governance and transparent shareholder communication through these updated terms of reference.