铁流股份: 铁流股份有限公司会计师事务所选聘制度（2025年8月）

Core Points - The document outlines the selection and management system for accounting firms at Tieliu Co., Ltd, aiming to enhance shareholder interests and ensure the quality and authenticity of financial information [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and the Corporate Governance Code for Listed Companies [1][2] - The company must follow a structured selection process for hiring accounting firms, which includes obtaining approval from the audit committee and the board of directors before any engagement [2][3] Group 2: Selection Criteria - Selected accounting firms must possess qualifications such as familiarity with national financial laws and regulations, a solid organizational structure, and a good reputation for audit quality [3][4] - Firms with significant quality issues or multiple administrative penalties in the past three years are disqualified from selection [3][4] Group 3: Selection Process - The audit committee is responsible for overseeing the selection process, which should be conducted through competitive negotiations, public bidding, or other fair methods [5][6] - The selection process must include clear criteria and evaluation standards, ensuring transparency and fairness [5][6] Group 4: Supervision and Evaluation - The audit committee must regularly evaluate the performance of the selected accounting firms and report findings to the board of directors [11][12] - Any significant changes in the audit firm or its quality must be reported, and the committee should remain vigilant regarding potential issues that could affect audit quality [11][12] Group 5: Contractual Obligations - Contracts with accounting firms should include clauses for information security and confidentiality, ensuring the protection of sensitive data [14][15] - The duration of the engagement should not exceed three years, with provisions for re-evaluation and potential re-selection [14][15]