盈康生命: 选聘会计师事务所专项制度（2025年6月）

Core Viewpoint - The document outlines the regulations and procedures for selecting accounting firms at Yingkang Life Technology Co., Ltd, emphasizing the importance of maintaining shareholder rights and ensuring the quality of financial audits [1][2]. Group 1: General Principles - The selection of accounting firms must adhere to relevant laws and regulations, including the Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies [2]. - The selection process should ensure fairness and impartiality [2]. Group 2: Responsibilities of the Audit Committee - The Audit Committee is responsible for proposing the selection of accounting firms and supervising their audit work [3]. - The committee must evaluate the qualifications of the accounting firms and submit a report on their performance at least once a year [3][4]. Group 3: Conditions for Selected Accounting Firms - Selected accounting firms must possess independent qualifications and meet the requirements set by regulatory authorities [5]. - They should have a good reputation and a record of quality in their auditing practices [5]. Group 4: Selection Methods - The company may use competitive negotiation, public bidding, or invitation bidding to select accounting firms [6]. - The selection process must be transparent, with results publicly announced [6]. Group 5: Selection Procedures - The general procedure for selecting accounting firms includes qualification review, board approval, and signing an audit agreement [7][8]. - The Audit Committee must evaluate the performance of the accounting firms annually and can propose reappointment if the performance is satisfactory [8]. Group 6: Special Provisions for Reappointment - The Audit Committee should evaluate the performance of the accounting firm before proposing reappointment [9]. - If the firm is to be replaced, the reasons must be disclosed in detail during the shareholders' meeting [9]. Group 7: Supervision and Penalties - The Audit Committee is responsible for supervising the selection process and ensuring compliance with laws and regulations [10]. - Violations of the selection regulations can lead to penalties, including the dismissal of the accounting firm and disciplinary actions against responsible personnel [10][11].