仙鹤股份: 仙鹤股份有限公司会计师事务所选聘制度（2025年8月修订）

Core Viewpoint - The article outlines the selection and appointment system for accounting firms at Xianhe Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring the quality and authenticity of financial information [1][2]. Group 1: General Principles - The system aims to standardize the selection (including reappointment and replacement) of accounting firms to protect shareholder interests and enhance financial information quality [1]. - The appointment of accounting firms must be approved by the board's audit committee and subsequently by the board and shareholders [3][4]. - The audit fees for the accounting firms are determined by the shareholders' meeting [4]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and the necessary qualifications as per national regulations [6]. - Firms should have a fixed workplace, sound organizational structure, and robust internal management systems [6]. - The firms must be familiar with relevant financial laws and regulations and have a good reputation and record of audit quality [6]. Group 3: Selection and Reappointment Procedures - The audit committee of the board is responsible for the selection of accounting firms and must ensure the audit process is conducted properly [8]. - The selection process includes competitive negotiations, public selection, and invitation-based selection to ensure fairness [10][11]. - Evaluation criteria for accounting firms must include audit fees, qualifications, past performance, and quality management levels, with a minimum weight of 40% for quality management [11][12]. Group 4: Information Disclosure - The company must disclose information about the accounting firm, including service duration and audit fees, in annual financial reports [14]. - Annual evaluations of the accounting firm's performance and the audit committee's supervisory role must also be disclosed [14]. Group 5: Supervision and Penalties - The audit committee must report any violations of the selection system that lead to serious consequences to the board [31]. - Serious violations by accounting firms may result in their disqualification from future appointments [32][33].