Core Points - The document outlines the procedures and requirements for Shenzhen Yuntian Lifi Technology Co., Ltd. to select and appoint accounting firms, ensuring the protection of shareholder interests and the quality of financial information [1][2][3] Group 1: Selection Process - The selection of accounting firms must be approved by the audit committee and submitted to the board of directors for shareholder approval [1][2] - The audit committee is responsible for overseeing the selection process and ensuring compliance with relevant laws and regulations [3][4] - Various methods such as competitive negotiation, public bidding, and invitation bidding can be used for the selection process to ensure fairness [4][5] Group 2: Qualifications and Requirements - Selected accounting firms must possess necessary qualifications as per national regulations and have relevant experience in auditing listed companies [2][6] - The firms must maintain a good reputation and have no criminal penalties related to securities and futures violations in the past three years [2][6] - Confidentiality regarding company information and trade secrets is mandatory for the selected accounting firms [2][6] Group 3: Evaluation Criteria - The evaluation of accounting firms will consider factors such as audit fees, qualifications, past performance, and quality management systems [6][7] - Quality management level will have a weight of no less than 40% in the evaluation, while audit fees will not exceed 15% [7][8] - The average audit fee of all compliant firms will serve as the benchmark for scoring [7] Group 4: Reporting and Disclosure - The company must disclose information regarding the appointed accounting firm, including service duration and audit fees in its annual report [9][10] - Any significant changes in audit fees or the appointment of a new accounting firm must be reported, including reasons for the change [10][11] Group 5: Compliance and Governance - The company is required to maintain proper documentation of the selection process for at least 10 years [8][9] - The audit committee must remain vigilant regarding any changes in the accounting firm, especially if there are multiple changes within a year or significant fluctuations in audit fees [10][11]
云天励飞: 会计师事务所选聘制度