卓胜微: 年报信息披露重大差错责任追究制度

Core Points - The company aims to enhance the quality and transparency of annual report disclosures and increase accountability for those responsible for such disclosures [1][2] - The company has established a system to address significant errors in annual report disclosures, including financial report inaccuracies and discrepancies in performance forecasts [2][3] - The system outlines specific criteria for identifying major accounting errors and the procedures for handling them, ensuring compliance with relevant laws and regulations [3][4] Summary by Sections General Principles - The company has developed a system to improve the operational standards of Jiangsu Zhaosheng Microelectronics Co., Ltd. and enhance the accountability of annual report disclosure personnel [1] - The system mandates strict adherence to accounting standards and internal controls to ensure the accuracy and completeness of financial reports [1][2] Identification and Handling of Major Accounting Errors - Major accounting errors are defined by specific thresholds, such as errors affecting over 5% of total audited assets or net assets, with an absolute amount exceeding 5 million [3][4] - The company must engage a qualified accounting firm to audit any corrections made to previously published annual financial reports [4] Responsibility and Accountability - The company will pursue accountability for significant errors in annual report disclosures, holding responsible parties accountable based on the severity of the error [5][6] - The board of directors is responsible for ensuring the accuracy and completeness of financial reports, with specific roles assigned to the chairman, general manager, and financial director [5][6] Procedures for Error Correction - In cases of significant errors, the company must promptly issue supplementary and corrective announcements [3][7] - The internal audit department is tasked with collecting relevant information, investigating the causes of errors, and proposing corrective measures [4][7] Disciplinary Actions - The company may impose various disciplinary actions on responsible individuals, including warnings, demotions, or termination, depending on the severity of the error [8][9] - The results of accountability measures will be included in the annual performance evaluations of relevant departments and personnel [9]