惠达卫浴: 会计师事务所选聘制度（2025年6月修订）

General Principles - The purpose of the accounting firm selection system is to standardize the selection process, improve audit quality, and protect shareholder interests, in accordance with relevant laws and regulations [1][2] - The selection of accounting firms must be approved by the audit committee, the board of directors, and ultimately decided by the shareholders' meeting [1][2] Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation in the industry [2][5] - Firms must have a fixed workplace, sound organizational structure, and a robust internal management system [2][5] Selection Procedures - The audit committee is responsible for the selection process, including developing policies, initiating selection work, and evaluating candidates [3][6] - The selection methods include competitive negotiation, public bidding, and invitation bidding, ensuring fairness and transparency [3][4] Evaluation Criteria - Evaluation factors for accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [5][6] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5][6] Appointment and Renewal - The board of directors must review and approve the audit committee's recommendations before submitting them to the shareholders' meeting [6][7] - The appointed accounting firm must fulfill its obligations and complete the audit within the agreed timeframe [7][8] Special Provisions for Dismissal and Reappointment - The company may dismiss an accounting firm under severe circumstances, with the decision made by the shareholders' meeting [8][9] - If a firm is dismissed, the company must follow the established selection procedures to appoint a new firm [8][9] Information Security - The company must enhance information security awareness and ensure compliance with relevant laws and regulations [7][10] - The selection process should include a review of the accounting firm's information security management capabilities [7][10] Documentation and Record Keeping - The company must maintain proper documentation of the selection process and retain records for at least 10 years [11][12] - Any violations of the selection process must be reported to the board of directors for appropriate action [10][12]