Intretech(SZ:002925) Zheng Quan Zhi Xing·2025-07-16 16:23Core Points - The article outlines the selection system for accounting firms at Xiamen Yingqu Technology Co., Ltd, aiming to standardize the hiring process and enhance financial information quality while protecting shareholder interests [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law of the People's Republic of China and the Securities Law [1] - The selection process requires approval from the Board of Directors and the Shareholders' Meeting, ensuring no hiring occurs before these approvals [2][3] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and meet qualifications set by the China Securities Regulatory Commission [5] - Firms should have a good reputation, no significant quality issues in the past three years, and comply with relevant financial auditing laws [5][6] Group 3: Selection Procedures - The Audit Committee is responsible for proposing the selection of accounting firms and overseeing the auditing process [7] - The selection process includes competitive negotiations, public bidding, and invitation bidding to ensure fairness and transparency [10][11] Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fee quotes, qualifications, quality management levels, and risk management capabilities [11][12] - Quality management levels must account for at least 40% of the evaluation score, while audit fee quotes should not exceed 15% [12][13] Group 5: Special Provisions for Replacing Accounting Firms - The company must replace accounting firms if there are significant quality defects or if the firm cannot meet auditing deadlines [23][24] - The Audit Committee must conduct due diligence and provide a written report when proposing a replacement [25][26] Group 6: Supervision and Penalties - The Audit Committee is tasked with supervising the selection process and ensuring compliance with laws and regulations [29] - Serious violations by accounting firms can lead to penalties, including termination of contracts and financial liabilities for responsible individuals [31][32] Group 7: Miscellaneous - The selection system will be revised in accordance with future laws and regulations, ensuring compliance with national standards [33][34]