中宠股份: 会计师事务所选聘制度

Core Viewpoint - The document outlines the procedures and requirements for Yantai Zhongchong Food Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of audit work and protecting shareholder interests [1][2]. Group 1: General Provisions - The company establishes a system for selecting accounting firms to enhance audit quality and protect shareholder interests, based on various legal frameworks [1]. - The selection of accounting firms must be approved by the audit committee, the board of directors, and ultimately the shareholders' meeting [1][2]. Group 2: Conditions for Appointment - Selected accounting firms must possess independent legal status and meet qualifications set by regulatory authorities [2]. - Firms must have a fixed workplace, sound organizational structure, and effective quality control systems [2]. - The firms should be familiar with relevant financial laws and have a good reputation and record of professional quality [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the appointment of accounting firms and overseeing the audit process [2][3]. - The selection process includes competitive negotiations, public bidding, and other methods to ensure fairness [4][5]. - The company must disclose selection documents publicly, including evaluation criteria and scoring standards [5]. Group 4: Evaluation Criteria - Evaluation factors for accounting firms include audit fees, qualifications, professional records, quality management, and resource allocation [6]. - Quality management must be weighted at no less than 40% in the evaluation, while audit fees should not exceed 15% [6][12]. Group 5: Supervision and Reappointment - The audit committee must monitor the performance of the appointed accounting firms and report annually to the board [9]. - If the audit firm fails to meet quality standards or engages in misconduct, the company may terminate the appointment [9][10]. - The company can reappoint the same audit firm without a new selection process if the audit committee provides a positive evaluation [10][11]. Group 6: Information Security - The company must enhance information security awareness and ensure compliance with relevant laws during the selection process [15]. - Contracts with accounting firms should include clauses on information security responsibilities [15]. Group 7: Final Provisions - The document will take effect upon approval by the shareholders' meeting and will be subject to revision by the board of directors [26][28].