富祥药业: 会计师事务所选聘制度

Core Viewpoint - The document outlines the procedures and requirements for Jiangxi Fuxiang Pharmaceutical Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of financial information and protecting shareholder interests [2][3][4]. Group 1: Selection Process - The audit committee is responsible for the selection of accounting firms and must propose policies, processes, and internal controls for this selection [3][4]. - The selection process includes competitive negotiation, public bidding, and invitation bidding to ensure fairness and transparency [4][5]. - The company must publicly disclose the selection documents, including evaluation criteria and scoring standards, to allow sufficient time for accounting firms to prepare their applications [5][6]. Group 2: Quality Requirements - Selected accounting firms must meet specific qualifications, including independent status, relevant licenses, and a good reputation without significant quality issues in the past three years [2][3]. - The evaluation of accounting firms will focus on their quality management systems, including project consultation, quality review, and defect identification [6][9]. Group 3: Appointment and Reappointment - The company must sign an audit service agreement with the selected accounting firm after approval from the shareholders' meeting [4][5]. - For reappointment, the audit committee must propose the continuation of the accounting firm, which requires approval from the board and shareholders [8][9]. - The company must change accounting firms under specific circumstances, such as significant quality defects or delays in audit work [8][9]. Group 4: Supervision and Compliance - The audit committee must monitor the compliance of the selected accounting firms with relevant laws and regulations, ensuring adherence to the established standards and procedures [10][11]. - Any violations by the accounting firms that lead to serious consequences must be reported to the board for appropriate action [11].