新劲刚: 会计师事务所选聘制度

Core Viewpoint - The document outlines the procedures and requirements for the selection and appointment of accounting firms by Guangdong New Jingang Technology Co., Ltd, emphasizing the importance of maintaining financial information quality and protecting shareholder interests [1][8]. Group 1: General Provisions - The company establishes a system for the selection of accounting firms to ensure compliance with relevant laws and regulations [1]. - The selection process requires approval from the board of directors and the shareholders' meeting before any engagement with the accounting firm [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 meet specific criteria such as having a fixed workplace and a sound internal management system [1][5]. - The firm must be familiar with national financial regulations and have registered accountants capable of ensuring audit quality [1][5]. Group 3: Procedures for Selecting Accounting Firms - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [2][3]. - The selection process includes competitive negotiations, public bidding, and other methods to ensure fairness and transparency [2][3]. Group 4: Appointment and Reappointment Procedures - The company must sign an audit service agreement with the selected accounting firm after approval from the shareholders' meeting [4]. - The audit committee must evaluate the performance of the accounting firm before reappointment, ensuring a thorough assessment of their audit quality [4][5]. Group 5: Procedures for Dismissal and Reappointment - The company must notify the accounting firm 30 days in advance if it intends to dismiss or not reappoint them [5][6]. - The audit committee must investigate the reasons for dismissal and evaluate the quality of both the outgoing and incoming firms [5][6]. Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selected accounting firms and ensuring compliance with relevant laws and regulations [6][7]. - Serious violations by the accounting firm can lead to dismissal and potential penalties for responsible individuals [6][7]. Group 7: Miscellaneous Provisions - Any matters not covered by this system will be governed by national laws and regulations, as well as the company's articles of association [8]. - The board of directors is responsible for interpreting this system, which will take effect upon approval by the shareholders' meeting [8].