太龙药业: 选聘会计师事务所管理办法

Core Viewpoint - The document outlines the procedures and requirements for Henan Tailong Pharmaceutical Co., Ltd. to select and appoint accounting firms, emphasizing the importance of maintaining high audit quality and compliance with relevant laws and regulations [1][2][3]. Group 1: General Provisions - The company establishes guidelines for selecting accounting firms to enhance financial information disclosure quality and ensure compliance with laws such as the Company Law and the Corporate Governance Code [1]. - The selection process applies to the appointment, reappointment, and transfer of accounting firms for annual financial report audits [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, a stable workplace, and a sound internal management system [2]. - Firms must be familiar with national financial laws and regulations and have a good record of audit quality [2]. Group 3: Selection Procedures - The Audit Committee is responsible for the selection of accounting firms and must propose policies, evaluate proposals, and supervise the selection process [3][4]. - The selection process includes competitive negotiations, public bidding, and other methods to ensure fairness and transparency [3]. Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [4][5]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5]. Group 5: Information and Archive Management - The company must enhance information security awareness and comply with relevant laws regarding information safety during the selection process [7]. - All documents related to the selection process must be archived for at least ten years [7].