京沪高铁: 公司选聘会计师事务所管理办法

Core Points - The document outlines the management measures for the selection of accounting firms by the company, aiming to standardize the process and enhance audit quality while protecting the rights of shareholders and stakeholders [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and Accounting Law of the People's Republic of China [1] - The company must not engage an accounting firm for audit services before obtaining approval from the board of directors and the shareholders' meeting [1][2] - The controlling shareholders and actual controllers are prohibited from interfering with the independent review responsibilities of the audit committee [1][2] Group 2: Qualifications of Accounting Firms - Selected accounting firms must possess independent legal status, a fixed workplace, and a sound organizational structure [2] - Firms must have the necessary qualifications to conduct securities and futures-related business as per regulatory requirements [2] - The firms should have a good record of audit quality and the capability to manage audit risks [2][3] Group 3: Selection Procedures - The audit committee is responsible for overseeing the selection of accounting firms and must establish policies and procedures for the selection process [3][4] - The selection process should be conducted through open bidding or competitive negotiation to ensure fairness [4][5] - The evaluation criteria for selecting accounting firms must include audit fees, qualifications, and quality management levels, with quality management weighted at no less than 40% [6][7] Group 4: Contractual and Reporting Obligations - Contracts with selected accounting firms must clearly define audit quality responsibilities and include provisions for quality assessment [12][13] - The company must disclose information regarding the accounting firms, including service duration and audit fees, in its annual report [9][10] - If the audit fees decrease by 20% or more compared to the previous year, the company must explain the reasons in its disclosure documents [8][12] Group 5: Special Provisions for Reappointment - The audit committee must evaluate the performance of the accounting firm before reappointment, and if the evaluation is negative, the firm must be notified 30 days in advance [8][11] - The maximum continuous appointment period for the same accounting firm is generally limited to 8 years, extendable to a maximum of 10 years under specific conditions [8][12] Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection and performance of accounting firms, with results included in the annual audit evaluation [25][26] - Serious violations by accounting firms can lead to penalties, including criticism or economic sanctions [27][28] - The company must take responsibility for any significant issues discovered during audits and may pursue compensation or contract termination if necessary [29][30]