Each audit committee shall establish procedures to: (1) receive, retain, and treat complaints; (2) handle whistleblower information regarding questionable accounting or auditing matters.

• 每个审计委员会成员均应建立下列程序，来：（1）接待、获取和处理投诉；（2）处理揭发者提供的有关有疑问的会计与审计事务的信息。