芯原股份: 会计师事务所选聘制度（2025年7月修订）

Core Points - The article outlines the selection system for accounting firms at Chipown Microelectronics (Shanghai) Co., Ltd, aiming to standardize the process and protect shareholder interests while enhancing audit quality and financial information disclosure [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws, regulations, and the company's articles of association [1] - The selection process requires approval from the audit committee, board of directors, and shareholders [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess valid qualifications, a stable workplace, and a good reputation for audit quality [2][3] - Firms must maintain confidentiality regarding company information and comply with the regulations set by the China Securities Regulatory Commission [1][2] Group 3: Selection Procedures - The audit committee is responsible for the selection process, including developing policies, evaluating candidates, and proposing recommendations to the board [2][3] - Various selection methods can be employed, such as competitive negotiation and public selection, ensuring fairness and transparency [2][3] Group 4: Appointment and Evaluation - The appointed accounting firm must fulfill its obligations as per the agreement and complete the audit within the stipulated time [4][5] - The audit committee must evaluate the performance of the accounting firm annually and report to the board [4][5] Group 5: Special Provisions for Replacement - If a firm is to be replaced, a 20-day prior notice is required, and the firm can present its case during the shareholders' meeting [5][6] - The company must disclose reasons for changing firms and any communication with previous auditors [5][6] Group 6: Other Regulations - The company must maintain proper documentation of the selection process for at least ten years [6][7] - Any conflicts between this system and existing laws or regulations will defer to the latter [7]