纽威数控: 纽威数控会计师事务所选聘制度

General Principles - The company establishes a system for the selection of accounting firms to enhance financial information quality and protect shareholder interests, in accordance with relevant laws and regulations [1][2] - The selection process includes hiring, re-hiring, and changing accounting firms, which must comply with the established system [1] Selection Process - The appointment or dismissal of accounting firms must be approved by the Audit Committee, then submitted to the Board of Directors, and finally decided by the shareholders' meeting [2][3] - The controlling shareholders and actual controllers are prohibited from interfering with the Audit Committee's independent review before the Board and shareholders' meetings [2] Quality Requirements - Selected accounting firms must have independent legal status, meet regulatory requirements, and possess a good record of professional quality [2] - The firm must have qualified registered accountants who have not faced administrative penalties related to securities and futures in the past three years [2] Evaluation and Scoring - The evaluation of accounting firms must include criteria such as audit fees, qualifications, professional records, quality management, and resource allocation [5][6] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [6] Information Disclosure - The company must disclose information about the accounting firm, including service duration and audit fees, in annual financial reports [29][30] - Any changes in accounting firms must be accompanied by detailed disclosures regarding the reasons for the change and the quality of the firms involved [30][31] Supervision and Penalties - The Audit Committee is responsible for supervising the selection process and ensuring compliance with laws and regulations [12][13] - Serious violations by accounting firms may lead to their disqualification from future audits, and the Board must report such incidents to regulatory authorities [13][34]