福莱新材: 会计师事务所选聘制度

Core Viewpoint - The document outlines the procedures and requirements for Zhejiang Fulai New Materials Co., Ltd. in selecting and appointing accounting firms, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work [1][2][3]. Group 1: Selection Process - The selection of accounting firms must be approved by the audit committee and the board of directors, and ultimately decided by the shareholders' meeting [3][4]. - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit work [3][4]. - The company must use competitive negotiation, public bidding, or invitation bidding to select accounting firms, ensuring transparency and fairness in the process [9][10]. Group 2: Quality Requirements - Selected accounting firms must have independent qualifications, a good reputation, and no significant audit quality issues in the past [5][6]. - The firms must comply with relevant laws and regulations, and their registered accountants should not have faced administrative penalties in the last three years [5][6]. Group 3: Evaluation Criteria - The evaluation of accounting firms should include audit fees, qualifications, past performance, quality management, and resource allocation [11][12]. - The average audit fee of all qualified firms will serve as the benchmark for scoring proposals [13][14]. Group 4: Supervision and Reporting - The audit committee must regularly evaluate the performance of the appointed accounting firms and report to the board of directors [31][32]. - Any violations by the accounting firms must be reported to the board, and appropriate actions will be taken based on the severity of the violations [33][34]. Group 5: Contractual Obligations - The appointed accounting firms must fulfill their obligations as per the audit business agreement and complete the audit within the stipulated time [22][23]. - If the audit firm has served for five consecutive years, they must be replaced to ensure independence [10].