Flying Technology(SH:603488) Zheng Quan Zhi Xing·2025-07-08 11:14Core Viewpoint - The article outlines the selection and appointment procedures for accounting firms by Zhangpeng Technology Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work and financial information [1][2]. Group 1: General Principles - The company establishes a system for the selection of accounting firms to comply with relevant laws and regulations, aiming to protect shareholder interests and enhance audit quality [1]. - The selection process must be approved by the audit committee and the board of directors, with final decisions made by the shareholders' meeting [1][2]. Group 2: Conditions for Selection - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation, with no significant penalties or investigations in the past three years [2][5]. - The firms should have a fixed workplace, sound organizational structure, and be familiar with relevant financial laws and regulations [2][5]. Group 3: Selection Procedures - The audit committee is responsible for the selection process, which includes proposing candidates, evaluating qualifications, and supervising the selection [3][4]. - The selection methods must ensure fairness and transparency, including competitive negotiations and public tenders [4][5]. Group 4: Evaluation and Reporting - The audit committee must evaluate the performance of the selected accounting firm annually and report to the board of directors [7]. - The company is required to disclose information about the accounting firm, including service duration and audit fees, in its annual report [7][8]. Group 5: Reappointment and Replacement - The company may reappoint an accounting firm without public selection if it meets the requirements, ensuring continuity in audit work [4][5]. - Conditions for replacing an accounting firm include significant quality defects, delays in audit work, or loss of qualifications [8][9].