华东医药: 会计师事务所选聘制度

Core Points - The document outlines the procedures and requirements for East China Pharmaceutical Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations [1][2][12] - The selection process involves the audit committee, which is responsible for proposing, evaluating, and recommending accounting firms to the board of directors and shareholders [6][7][11] Group 1: General Provisions - The company must adhere to laws such as the Company Law and Securities Law when appointing accounting firms [1] - The selection of accounting firms must be approved by the audit committee, board of directors, and shareholders [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications and meet specific regulatory requirements [2] - Firms must have a good reputation and a record of quality management, with no significant penalties in the last three years related to securities and futures business [2][5] Group 3: Selection Procedures - The audit committee can initiate the selection process and is responsible for drafting policies and evaluating proposals [6][7] - Various selection methods include competitive negotiation, public bidding, and invitation bidding [3][4] Group 4: Evaluation Criteria - Evaluation factors for accounting firms include audit fees, qualifications, quality management, and risk management capabilities [5][6] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5] Group 5: Supervision and Reporting - The company must disclose information about the accounting firms, including service duration and audit fees, in annual reports [11] - The audit committee is tasked with monitoring compliance with laws and evaluating the performance of the appointed accounting firms [11][30]