金字火腿: 会计师事务所选聘制度

Core Points - The document outlines the regulations for the selection and management of accounting firms by Jinzi Ham Co., Ltd. to ensure the hiring of qualified firms and improve financial information quality [1][2] - The selection process requires approval from the audit committee, board of directors, and shareholders, ensuring independence and transparency [1][3][4] Chapter 1: General Provisions - The company aims to comply with relevant laws and regulations while maintaining shareholder interests through proper selection of accounting firms [1] - The selection of accounting firms must be approved by the audit committee before any engagement [1][2] Chapter 2: Quality Requirements for Accounting Firms - Selected accounting firms must have independent legal status, good quality records, and meet specific qualifications set by regulatory authorities [2] - Firms must have a solid organizational structure and be familiar with financial laws and regulations [2] Chapter 3: Selection Procedures - The audit committee is responsible for the selection process, including policy formulation and evaluation of candidates [3][4] - The selection must be conducted through competitive negotiations or public bidding to ensure fairness [3][4] Chapter 4: Reappointment of Accounting Firms - The audit committee must evaluate the performance of the accounting firm before reappointment, ensuring quality and compliance with the service agreement [6][7] - The company must disclose information about the accounting firm, including service duration and fees, in its annual report [7] Chapter 5: Supervision and Evaluation - The audit committee must monitor the performance of the selected accounting firm and ensure compliance with legal and regulatory standards [21][22] - The committee should be cautious of any significant changes in the accounting firm's performance or fees [21][22] Chapter 6: Supplementary Provisions - The document will be effective upon approval by the board of directors and will be modified as necessary [23][24] - The board is responsible for the interpretation and amendment of the regulations [25]