上海凤凰: 上海凤凰会计师事务所选聘制度

Core Viewpoint - The document outlines the selection and management procedures for accounting firms at Shanghai Phoenix Enterprise (Group) Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring the quality and integrity of financial information [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and the Guidelines for Corporate Governance of Listed Companies [1]. - The purpose of the selection system is to enhance the quality of financial information and ensure its authenticity and continuity [1]. Group 2: Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and be registered for securities business [4]. - They should have a fixed workplace, sound organizational structure, and robust internal management systems [4]. - The firms must be familiar with national financial and accounting laws and have a good reputation and record of professional quality [4]. Group 3: Responsibilities of the Audit Committee - The Audit Committee is responsible for the selection and dismissal of accounting firms and must supervise their audit work [3]. - It must establish policies and procedures for selecting accounting firms and propose the initiation of selection work [3]. - The committee is tasked with evaluating the qualifications of the firms and ensuring compliance with selection standards [3][4]. Group 4: Selection Procedures - The selection process can involve competitive negotiations, public bidding, or invitation bidding to ensure fairness and transparency [5]. - The evaluation criteria for firms include audit fees, qualifications, professional records, and quality management levels, with quality management weighted at least 40% [5][6]. - The final selection must be approved by the Board of Directors and submitted to the shareholders' meeting for voting [7]. Group 5: Information Disclosure - The company must disclose the evaluation reports of the accounting firms and the Audit Committee's supervisory activities annually [4][11]. - Any changes in accounting firms must be accompanied by detailed explanations, including reasons for dismissal and communication with previous firms [11]. Group 6: Circumstances for Replacing Accounting Firms - The company must replace accounting firms if there are significant deficiencies in audit quality or if the firm fails to meet its obligations [8][9]. - If a firm requests to terminate its services, the Audit Committee must investigate and report to the Board [9]. Group 7: Supervision and Compliance - The Audit Committee must monitor compliance with laws and regulations regarding the selection of accounting firms [9][10]. - Any violations that result in severe consequences must be reported to the Board, and responsible individuals may face penalties [10][11].