金橙子: 《会计师事务所选聘制度》

Core Viewpoint - The document outlines the selection and management procedures for accounting firms by Beijing Jinchengzi Technology Co., Ltd, emphasizing the importance of maintaining audit quality and protecting shareholder interests [1][2][3]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1]. - The company aims to enhance the quality of audit work and financial information through a structured selection process [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and the necessary qualifications to conduct securities-related business [2]. - Firms must have a solid organizational structure, internal management systems, and a good reputation in audit quality [2]. - The audit team must include registered accountants who have not faced administrative penalties related to securities business in the last three years [2]. Group 3: Selection Procedures - The selection process requires approval from the Audit Committee, followed by the Board of Directors and the Shareholders' Meeting [3][4]. - The Audit Committee is responsible for proposing the selection of accounting firms and overseeing the audit process [3][4]. Group 4: Evaluation and Scoring - The evaluation of accounting firms should consider factors such as audit fees, qualifications, and quality management levels, with quality management weighted at no less than 40% [11][12]. - The average audit fee of all qualified firms serves as the benchmark for scoring [6][11]. Group 5: Disclosure and Reporting - The company must disclose the audit fees and the reasons for any significant changes in fees, particularly if they decrease by 20% or more compared to the previous year [7][17]. - Annual reports must include evaluations of the accounting firm's performance and the Audit Committee's oversight activities [17]. Group 6: Reappointment and Termination - Reappointment of accounting firms can occur without a public selection process if they meet the company's requirements [11]. - The company must provide detailed reasons for changing accounting firms, including any administrative penalties faced by the new firm [15][17].