海川智能: 会计师事务所选聘制度

Core Points - The company has established a system for the selection and appointment of accounting firms to enhance financial information quality and protect shareholder interests [1][2] - The audit committee is responsible for overseeing the selection and audit work of the accounting firms [2][7] Selection Process - The selection of accounting firms must be reviewed by the audit committee and approved by the board of directors and shareholders [1][4] - The audit committee must propose the selection process, evaluate proposals, and recommend firms along with audit fees [2][3] - The evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and risk management capabilities [2][3] Evaluation and Approval - Each proposal must be evaluated separately, with quality management weighted at no less than 40% and audit fees at no more than 15% [3] - The audit committee must conduct a thorough evaluation of the selected accounting firm’s performance before renewal [5][6] Documentation and Compliance - All documents related to the selection process must be properly archived for at least 10 years [5] - The audit committee must ensure compliance with relevant laws and regulations during the selection process [7][8] Termination and Replacement - The company cannot replace the accounting firm during the annual audit period unless there are significant issues [6] - If a firm is to be replaced, the reasons must be disclosed, along with the previous firm’s performance and any discrepancies in audit opinions [6][8]