迅捷兴: 会计师事务所选聘制度

Core Viewpoint - The document outlines the procedures and requirements for Shenzhen Xunjiexing Technology Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of audit services and protecting shareholder interests [1][2][3]. Group 1: Selection Process - The selection of accounting firms must be approved by the Audit Committee and subsequently by the Board of Directors and the Shareholders' Meeting [1][2]. - The company must employ competitive negotiation, public bidding, invitation bidding, or single selection methods to ensure fairness and transparency in the selection process [3][4]. - The Audit Committee is responsible for proposing the selection process, evaluating candidates, and submitting recommendations to the Board of Directors [2][3]. Group 2: Quality Requirements - Selected accounting firms must meet the qualifications required by the Securities Law for A-share listed companies and have a good record of professional quality [2]. - Firms must have a fixed workplace, sound organizational structure, and robust internal management systems [2]. - The evaluation criteria for selecting accounting firms include audit fees, qualifications, professional records, quality management levels, and risk management capabilities [5][6]. Group 3: Audit Fees and Adjustments - Audit fees can be adjusted based on factors such as consumer price index changes and business complexity, with a requirement to disclose significant decreases in fees [6][7]. - The company should not set a maximum price for audit fees unless justified in the selection documents [5][6]. Group 4: Supervision and Accountability - The Audit Committee must monitor the performance of the selected accounting firms and report on their compliance with audit agreements [10][11]. - If an accounting firm exhibits significant quality defects or fails to meet obligations, the company must consider changing firms [9][10]. - The company is required to disclose information regarding the accounting firm's service duration, audit fees, and performance evaluations in its annual report [8][9].