大连热电: 大连热电股份有限公司会计师事务所选聘管理制度

Core Points - The article outlines the management system for selecting accounting firms by Dalian Thermal Power Co., Ltd. to ensure shareholder interests and improve financial information disclosure quality [1][2][11] - The selection process requires approval from the board's audit committee, board of directors, and shareholders' meeting, prohibiting any interference from controlling shareholders before these approvals [2][5] Group 1: General Provisions - The management system is established in accordance with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1] - The accounting firms selected must comply with the management system and are responsible for various audit services, including annual and interim financial statement audits [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess qualifications related to securities and futures, have a good record of professional quality, and be familiar with relevant financial laws and regulations [2][4] - The audit committee is responsible for overseeing the selection process and ensuring that the firms meet the established criteria [2][3] Group 3: Selection Procedures - The audit committee initiates the selection process, establishes policies, and evaluates candidates based on criteria such as audit fees, qualifications, and quality management [3][4] - The selection can be conducted through competitive negotiations, public bidding, or invited bidding, with a thorough evaluation of the candidates' submissions [3][4] Group 4: Reappointment and Evaluation - The audit committee must evaluate the performance of the accounting firm before reappointment, focusing on quality management, independence, and professional competence [5][6] - If the audit committee has a negative opinion on the firm's performance, a new firm must be appointed [5][6] Group 5: Supervision and Penalties - The audit committee is tasked with supervising the selection and performance of accounting firms, ensuring compliance with laws and internal regulations [8][9] - Serious violations by accounting firms can lead to penalties, including the prohibition of future appointments [8][9]