Core Viewpoint - The article outlines the management measures for the selection and appointment of accounting firms by Suzhou Kaiweite Semiconductor Co., Ltd, emphasizing the importance of maintaining shareholder interests and improving the quality of financial information disclosure [1]. Group 1: General Principles - The management measures are established to regulate the selection (including reappointment and change) of accounting firms, ensuring compliance with relevant laws and regulations [1]. - The appointment of accounting firms must be approved by the board of directors and the shareholders' meeting, and no firm can be engaged before this approval [1][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess qualifications related to securities and futures, have a good reputation, and maintain sound internal management systems [2]. - Firms must comply with national financial accounting laws and maintain confidentiality regarding company information [2]. Group 3: Selection Procedures - The audit committee is responsible for the selection of accounting firms and must establish policies and procedures for this process [3]. - Various methods such as competitive negotiation, public bidding, and single selection can be used for appointing accounting firms, with results needing to be publicly disclosed [4]. Group 4: Evaluation and Reporting - The audit committee must evaluate the performance of the appointed accounting firm annually and submit reports to the board of directors [5][6]. - In the case of reappointment, the audit committee must provide a comprehensive evaluation of the firm's performance and quality [6][7]. Group 5: Termination and Replacement - The company must notify the accounting firm 30 days in advance if it intends to terminate or not renew the appointment [8]. - Specific conditions warranting the replacement of an accounting firm include significant quality defects or issues affecting independence [8][9]. Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection process and ensuring compliance with relevant laws and regulations [22]. - Any violations by the accounting firm that result in serious consequences must be reported to the board, and appropriate actions will be taken against responsible individuals [10]. Group 7: Miscellaneous Provisions - The management measures will be effective upon approval by the shareholders' meeting and will be interpreted by the board of directors [11][27].
锴威特: 苏州锴威特半导体股份有限公司会计师事务所选聘管理办法