INVT(SZ:002334) Zheng Quan Zhi Xing·2025-05-20 11:24Core Viewpoint - The document outlines the procedures and requirements for Shenzhen Invt Electric Co., Ltd. to select and appoint accounting firms, emphasizing the importance of maintaining audit quality and compliance with relevant laws and regulations [1][2]. Group 1: Selection Process and Responsibilities - The Audit Committee is responsible for the selection of accounting firms and overseeing their audit work, including developing policies and processes for selection [1][2]. - The selection process involves multiple steps, including the preparation of selection documents, evaluation of candidates, and submission of proposals to the Board of Directors and shareholders for approval [3][4][5]. Group 2: Requirements for Accounting Firms - Selected accounting firms must possess qualifications related to securities and futures, have a good record of professional quality, and meet specific criteria such as independent legal status and familiarity with relevant laws [5][6]. - The evaluation criteria for selecting accounting firms include audit fees, qualifications, professional records, quality management, and risk management capabilities [5][6]. Group 3: Special Provisions for Changing Accounting Firms - The company must change accounting firms under certain circumstances, such as significant defects in audit quality or delays in audit work that affect reporting timelines [7][8]. - If a change is necessary during the annual audit period, the Audit Committee must conduct due diligence and propose a new firm to the Board of Directors [8][9]. Group 4: Supervision and Penalties - The Audit Committee is tasked with supervising the selection process and ensuring compliance with laws and regulations, with findings included in the annual audit evaluation [9][10]. - Serious violations in the selection process can lead to penalties for responsible individuals, including economic sanctions or disciplinary actions [10][11].