宣亚国际: 《会计师事务所选聘制度》（2025年7月）

Core Viewpoint - The article outlines the selection system for accounting firms at Xuan Ya International Marketing Technology (Beijing) Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information through a structured selection process [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and the company's articles of association [1]. - The selection process includes hiring, re-hiring, and dismissing accounting firms, which requires approval from the audit committee, the board of directors, and the shareholders' meeting [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must be legally established, possess relevant qualifications, and have a solid organizational structure and quality control system [1]. - Firms must be familiar with national financial regulations and have a good reputation and track record [1][2]. Group 3: Responsibilities of the Audit Committee - The audit committee is responsible for organizing the selection process, proposing candidates, and evaluating the performance of the selected accounting firms [1][2]. - The committee must submit annual evaluation reports on the performance of the hired accounting firms to the board of directors [1][2]. Group 4: Selection Procedures - The selection process can involve competitive negotiations, public invitations, or single invitations to ensure fairness and transparency [2][3]. - The audit committee initiates the selection process and oversees the qualification review of the participating accounting firms [3][4]. Group 5: Special Provisions for Dismissal - The company must notify the accounting firm of its dismissal or non-renewal at least 10 days before the shareholders' meeting [6][7]. - The audit committee must evaluate the reasons for dismissal and provide a report to the board of directors [6][7]. Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection process and ensuring compliance with laws and regulations [8]. - Any violations by the selected accounting firms can lead to penalties, including financial compensation for losses incurred by the company [8][9].