芳源股份: 芳源股份会计师事务所选聘制度（2025年7修订）

Core Viewpoint - The document outlines the selection and management procedures for accounting firms by Guangdong Fangyuan New Materials Group Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work and financial information [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and specific guidelines for state-owned enterprises and listed companies [1]. - The company must not appoint accounting firms without prior approval from the audit committee, board of directors, and shareholders [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation for audit quality [2]. - Firms must have a solid organizational structure and internal management systems in place [2]. Group 3: Selection Procedures - The audit committee is responsible for the selection process, which includes developing policies, initiating selection, and evaluating candidates [3][4]. - The selection process must be competitive and transparent, utilizing methods such as public bidding and competitive negotiation [3][4]. Group 4: Evaluation Criteria - Evaluation factors for selecting accounting firms include audit fees, qualifications, past performance, quality management, and resource allocation [5]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5]. Group 5: Special Provisions for Replacing Accounting Firms - The company must replace accounting firms under specific circumstances, such as significant quality deficiencies or inability to meet reporting deadlines [6]. - The audit committee must conduct thorough investigations before recommending a replacement [6][7]. Group 6: Supervision and Penalties - The audit committee must monitor the performance of accounting firms and report any violations to the board of directors [8][9]. - Serious violations by accounting firms can lead to penalties, including termination of contracts and financial liabilities for responsible personnel [9][10]. Group 7: Implementation and Effectiveness - The document will take effect upon approval by the board of directors and will be subject to relevant laws and regulations [11][12].