Kingsignal(SZ:300252) Zheng Quan Zhi Xing·2025-06-30 16:33Core Viewpoint - The article outlines the selection system for accounting firms at Shenzhen Jinxinno High-tech Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information through compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The selection of accounting firms must adhere to the regulations set forth in the Company Law, Securities Law, and other relevant guidelines [1]. - The company must not appoint an accounting firm for audit services before obtaining approval from the board of directors and the shareholders' meeting [2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications, a stable workplace, and a sound internal management system [5]. - Firms must be familiar with financial laws and regulations, possess adequate resources for audit tasks, and have a good reputation without recent administrative penalties related to securities and futures [5]. Group 3: Selection Process - The audit committee is responsible for proposing the selection of accounting firms and must ensure a fair and competitive selection process [3][4]. - Various methods such as public bidding, competitive negotiation, and invitation to tender can be used for selecting accounting firms [4][5]. Group 4: Evaluation Criteria - The evaluation of accounting firms must include factors such as audit fees, qualifications, past performance, quality management, and resource allocation [6][9]. - Quality management must be weighted at no less than 40% in the evaluation process, while audit fees should not exceed 15% [6]. Group 5: Appointment and Reappointment - The audit committee must evaluate the performance of the accounting firm annually before reappointing them for the next year [10]. - If significant issues arise, such as quality defects or inability to meet deadlines, the company must consider changing the accounting firm [10][11]. Group 6: Documentation and Compliance - All documents related to the selection, evaluation, and appointment of accounting firms must be properly archived for at least ten years [10]. - The company must disclose information regarding the accounting firm, including service duration and audit fees, in its annual financial reports [12].