运达科技: 会计师事务所选聘制度

Core Viewpoint - The document outlines the procedures and requirements for Chengdu Yunda Technology Co., Ltd. in selecting and appointing accounting firms, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information [1][2][3]. Group 1: General Provisions - The company establishes a system for the selection and appointment of accounting firms to ensure compliance with relevant laws and regulations [1]. - The selection process must be approved by the audit committee, the board of directors, and ultimately decided by the shareholders [1][2]. - The controlling shareholders and actual controllers are prohibited from interfering in the selection process [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and necessary qualifications as per regulatory requirements [2]. - Firms must have a solid organizational structure, internal management systems, and a good reputation for audit quality [2][3]. - The audit team must not have faced administrative penalties for violations in the past three years [2]. Group 3: Selection Procedures - The audit committee is responsible for overseeing the selection of accounting firms and must establish policies and procedures for this process [2][3]. - The selection must be conducted through competitive negotiations, public bidding, or other fair methods [3]. - The evaluation criteria for selecting firms include audit fees, qualifications, quality management, and risk management capabilities [4]. Group 4: Audit Fees - The company should not set a maximum limit on audit fees unless justified in the selection documents [5]. - Audit fees can be adjusted based on factors like consumer price index changes and business complexity [5]. - If audit fees decrease by 20% or more compared to the previous year, the company must disclose the reasons and details in its information disclosure documents [5]. Group 5: Supervision and Penalties - The audit committee must supervise the selection process and ensure compliance with laws and regulations [6][7]. - If violations occur, the audit committee must report to the board and may recommend penalties for responsible individuals [7][8]. - Serious violations by accounting firms can lead to their disqualification from future selections [8].