山东章鼓: 选聘会计师事务所专项制度（2025年7月）

Core Points - The article outlines the special system for selecting accounting firms by Shandong Zhangqiu Blower Co., Ltd, aiming to standardize the hiring process in compliance with relevant laws and regulations [3][4][17] Group 1: General Principles - The selection of accounting firms must adhere to the Company Law, Shenzhen Stock Exchange listing rules, and other relevant regulations [3] - The company must obtain approval from the audit committee and the board of directors before hiring an accounting firm [3][4] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess necessary qualifications as per national regulations and have a good reputation and quality record [4][5] - Firms must have a fixed workplace, sound organizational structure, and internal management systems [4][5] Group 3: Selection Methods - The company can select accounting firms through competitive negotiation, public bidding, or invitation bidding [4][5] - Selection documents must be published publicly, including basic information and evaluation criteria [4][5] Group 4: Evaluation Standards - Evaluation criteria for accounting firms include audit fee quotes, qualifications, quality management, and risk management capabilities [5][6] - Quality management level must account for at least 40% of the evaluation score [6] Group 5: Selection Procedures - The audit committee is responsible for the selection process, including proposing qualifications and reviewing applications [9][11] - The selection process must be transparent, with results publicly disclosed [9][11] Group 6: Supervision and Penalties - The audit committee must monitor the performance of the selected accounting firms and report to the board [13][14] - Any violations of the selection process may lead to penalties for responsible individuals [14][15] Group 7: Information Security - The company must ensure information security during the selection process and include specific clauses in contracts regarding data protection [15]