康众医疗: 康众医疗会计师事务所选聘制度

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Jiangsu Kangzhong Digital Medical Technology Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work and financial information. Group 1: General Principles - The purpose of the selection system is to standardize the appointment of accounting firms, protect shareholder interests, and improve audit quality [1] - The term "selection of accounting firms" refers to the hiring of firms to provide audit opinions and reports on financial statements [1] Group 2: Requirements for Accounting Firms - Selected accounting firms must possess relevant qualifications as per national regulatory authorities and the China Securities Regulatory Commission [2] - Firms should have a stable workplace, sound organizational structure, and effective internal management and control systems [2] - A good record of audit quality and the ability to undertake associated risks are essential [2] - Firms must comply with financial auditing laws and possess registered accountants capable of ensuring audit quality [2] Group 3: Selection Procedures - The selection process requires approval from the audit committee and the board of directors, followed by a decision from the shareholders' meeting [2] - The audit committee is responsible for overseeing the selection process and ensuring compliance with internal controls [2] - Competitive negotiation, public bidding, and other methods must be used to ensure a fair selection process [3] Group 4: Evaluation Standards - The evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [4] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4] - The company should not set a maximum price unless justified in the selection documents [4] Group 5: Audit Fee Adjustments - Audit fees can be adjusted based on changes in consumer price index, average wage levels, and business complexity [5] - If audit fees decrease by 20% or more compared to the previous year, the company must disclose the reasons and details in its information disclosure documents [5] Group 6: Supervision and Reporting - The audit committee must evaluate the performance of the accounting firm annually and report to the board of directors [6] - Any changes in accounting firms must be disclosed, including reasons and communication with previous firms [6] - The company must maintain records of all selection and evaluation documents for at least 10 years [7] Group 7: Miscellaneous Provisions - In case of inconsistencies with laws or regulations, the relevant legal provisions will prevail [8] - The board of directors is responsible for interpreting the selection system [8] - The system takes effect upon approval by the board of directors [8]