深科达: 会计师事务所选聘制度（2025年5月）

Core Points - The article outlines the selection and appointment system for accounting firms at Shenzhen Deep Science and Technology Equipment Co., Ltd. to enhance audit quality and protect shareholder interests [1][2][3] Group 1: General Principles - The company aims to improve the selection process of accounting firms to ensure high-quality financial reporting and auditing [1] - The selection of accounting firms must be approved by the audit committee, board of directors, and shareholders [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and necessary qualifications as per regulatory requirements [2] - Firms should have a solid organizational structure, internal management systems, and a good record of compliance with auditing standards [2] Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the auditing process [2][3] - The selection process should be competitive and transparent, utilizing methods such as public bidding and competitive negotiation [3][4] Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, past performance, quality management, and resource allocation [5] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5] Group 5: Reappointment and Dismissal - The company can reappoint the same auditing firm without a new selection process if approved by the audit committee and board [6] - The audit committee must evaluate the performance of the auditing firm before reappointment [6][7] Group 6: Supervision and Penalties - The audit committee is tasked with ensuring that external auditors adhere to ethical standards and industry regulations [8][9] - Serious violations by accounting firms can lead to penalties, including dismissal and financial liability for responsible individuals [9] Group 7: Additional Provisions - The company must disclose information regarding the auditing firm, including service duration and fees, in its annual report [10] - Documentation related to the selection and appointment process must be retained for at least 10 years [10][11]