剑桥科技: 会计师事务所选聘制度

Core Viewpoint - The document outlines the selection system for accounting firms at Shanghai Cambridge Technology Co., Ltd., aiming to standardize the hiring process, enhance audit quality, and protect shareholder interests [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Securities Law and Company Law [1][2]. - The company’s audit committee is responsible for the selection and supervision of the accounting firm [2][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must have independent legal status, a fixed workplace, and a good reputation in audit quality [5][6]. - The firms must be familiar with national financial laws and have qualified registered accountants to ensure audit quality [5][6]. Group 3: Selection Process - The selection process should be competitive and transparent, utilizing methods such as competitive negotiation and public bidding [3][4]. - The audit committee must evaluate the qualifications of the accounting firms and submit recommendations to the board of directors [4][5]. Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, quality management, and risk management capabilities [5][6]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5][6]. Group 5: Contractual and Reporting Obligations - The company must disclose information about the accounting firm, including service duration and audit fees, in annual financial reports [7][8]. - Any changes in the accounting firm must be reported, including reasons for the change and communication with previous firms [8][9]. Group 6: Conditions for Reappointment - The company must consider reappointing an accounting firm if there are significant quality issues or if the firm can no longer fulfill its obligations [9][10]. - The audit committee must evaluate both the previous and proposed accounting firms before making a recommendation to the board [9][10]. Group 7: Information Security - The company and the accounting firm must adhere to information security laws and regulations, ensuring the protection of sensitive information [10][11]. - Specific clauses regarding information security responsibilities should be included in the selection contract [10][11].