福蓉科技: 会计师事务所选聘管理办法

General Provisions - The company establishes guidelines for the selection of accounting firms to ensure the hiring of qualified audit institutions, improve the quality of financial information disclosure, and protect shareholders' rights [2][3] - The selection process must be approved by the audit committee and the board of directors, and cannot proceed without shareholder approval [2][3] Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications, necessary licenses, and a good reputation for audit quality [3] - Firms must have a solid organizational structure, internal management systems, and the ability to ensure information security and confidentiality [3] Selection Procedures for Accounting Firms - The audit committee is responsible for the selection process, including developing policies, initiating selection, and evaluating candidates [6][8] - The selection must be conducted through competitive negotiations, public bidding, or other methods to ensure fairness [9] Evaluation Standards for Selected Firms - Evaluation criteria must include audit fees, qualifications, past performance, quality management, and risk management capabilities [8][9] - Quality management should be weighted at no less than 40% in the evaluation process [9] Reappointment and Rotation of Accounting Firms - The company may reappoint the same accounting firm for a maximum of 8 years, extendable to 10 years under certain conditions [7][10] - Audit partners and signing accountants cannot serve for more than 5 consecutive years without a break [10] Information Disclosure and Security - The company must disclose information regarding the accounting firm, audit partners, service duration, and fees in annual reports [20][21] - Emphasis on information security management is required, with specific clauses in contracts to protect sensitive information [11] Miscellaneous Provisions - Any matters not covered by these guidelines will be governed by relevant national laws and the company's articles of association [13]