Does the audit committee of the board of directors need to be held quarterly?

"Guidelines for the Standardized Operation of Listed Companies on the Growth Enterprise Market of Shenzhen Stock Exchange" 7.7.4 When guiding and supervising the work of the internal audit department, the audit committee shall perform the following main duties: (1) Guiding and supervising the establishment and implementation of the internal audit system; (2) Hold a meeting at least once every quarter to review the work plan and report submitted by the internal audit department; (3) Report to the board of directors at least once every quarter, including but not limited to the progress and quality of internal audit work and major problems found;