荣晟环保: 浙江荣晟环保纸业股份有限公司会计师事务所选聘制度（2025年7月修订）

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Zhejiang Rongsheng Environmental Paper Industry Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1]. - The appointment process involves the audit committee's review and approval, followed by the board of directors and ultimately the shareholders' meeting [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and the necessary qualifications to conduct securities-related business [2]. - Firms must have a stable workplace, sound organizational structure, and robust internal management systems [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [2][3]. - Various selection methods include competitive negotiation, public selection, invited selection, and single selection, ensuring fairness and transparency [4]. Group 4: Evaluation Standards - Evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and risk management capabilities [5][6]. - Quality management must be weighted at least 40% in the evaluation process, while audit fees should not exceed 15% [6]. Group 5: Appointment and Reappointment - The appointment of accounting firms is typically for one year, with the possibility of reappointment based on performance evaluations conducted by the audit committee [7][8]. - Significant changes in audit fees or quality issues may trigger a reevaluation or change of the accounting firm [9][10]. Group 6: Supervision and Penalties - The audit committee is tasked with monitoring the selection process and ensuring compliance with laws and regulations [28]. - Serious violations by accounting firms can lead to termination of their services, with potential penalties for responsible individuals [11][12].