40 Investment and Construction establishes internal audit board

On December 18, 2025, the board of directors of 40 Investment and Construction Joint Stock Company (HNX:L40) passed a resolution to officially establish an Internal Audit Board. This new board will operate directly under the board of directors, with Do Tan Hung, born in 1988, appointed as the initial member responsible for internal audit activities. This move aims to bolster the company's internal control, risk management, and overall operational efficiency.

Accompanying the establishment of the board, the company also issued the Internal Audit Regulation for 40 Investment and Construction Joint Stock Company. The board of directors has further authorized the internal audit personnel to develop and implement internal audit procedures, ensuring compliance with legal requirements and the company's internal regulations. This resolution became effective on December 18, 2025, signaling a commitment to strengthened corporate governance.