科思科技: 选聘会计师事务所制度

Core Viewpoint - The document outlines the procedures and requirements for Shenzhen Kesi Technology Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of financial information and protecting shareholder interests [1][2][4]. Group 1: Selection Process - The audit committee is responsible for the selection of accounting firms and must supervise the audit work [2]. - The selection process can include competitive negotiations, public bidding, and other methods to ensure fairness and transparency [2][4]. - The company must publish the selection results, including the proposed accounting firm and audit fees [4][5]. Group 2: Quality Requirements - Selected accounting firms must possess independent legal status and relevant qualifications as per national regulations [1][2]. - Firms must have a solid organizational structure, internal management systems, and a good record of compliance with auditing standards [1][2]. - The evaluation of accounting firms should focus on their quality management level, with a minimum weight of 40% in the scoring system [5]. Group 3: Audit Fees and Adjustments - The company should not set a maximum price for audit fees unless justified in the selection documents [5][6]. - Audit fees can be adjusted based on factors like consumer price index changes and business complexity, with a requirement to disclose significant decreases [6][7]. Group 4: Supervision and Accountability - The audit committee must remain vigilant regarding changes in accounting firms, especially if they occur close to the reporting period or if there are multiple changes within a year [8][9]. - Serious violations by accounting firms can lead to their disqualification from future audits [9]. Group 5: Documentation and Reporting - The company must maintain proper documentation of the selection and evaluation process for at least 10 years [8][9]. - Annual reports must disclose information about the accounting firm, including service duration and audit fees [7][8].