平安电工: 会计师事务所选聘制度

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Hubei Ping An Electric Technology Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1] - The appointed accounting firms must follow the established procedures for auditing financial reports and other statutory audit services [1] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess qualifications for securities and futures-related business and have a good record of professional quality [2] - Firms must have independent legal status, a fixed workplace, and a sound internal management system [2] - They should be familiar with national financial accounting laws and regulations and have registered accountants capable of ensuring audit quality [2] Group 3: Selection Procedures - The selection process should utilize competitive negotiation, public bidding, or other methods to ensure fairness and transparency [3] - The evaluation criteria for accounting firms must include audit fee quotes, qualifications, performance records, and quality management levels, with quality management weighted at no less than 40% [3][4] - The audit committee is responsible for overseeing the selection process and ensuring compliance with established policies [4] Group 4: Supervision and Accountability - The audit committee must regularly evaluate the performance of the appointed accounting firms and report to the board of directors [5] - Any significant changes in the auditing firm or issues related to audit quality must be closely monitored [5][6] - The document specifies procedures for replacing accounting firms, including notifying the outgoing firm and allowing them to present their case at shareholder meetings [7][8] Group 5: Compliance and Penalties - The audit committee is tasked with monitoring compliance with laws and regulations regarding the selection of accounting firms [9] - Serious violations by accounting firms can lead to their disqualification from future appointments [9] - The document stipulates that any economic losses resulting from violations will be borne by responsible individuals [9]