海新能科: 选聘会计师事务所管理办法（2025年08月）

Core Viewpoint - The document outlines the management measures for selecting accounting firms by Beijing Hai New Energy Technology Co., Ltd, aiming to enhance the quality of annual financial statement audits and comply with relevant regulations [3][4]. Group 1: General Principles - The selection of accounting firms is governed by the company's internal guidelines and relevant laws, ensuring compliance with the Ministry of Finance, State-owned Assets Supervision and Administration Commission, and the China Securities Regulatory Commission [3][4]. - The document applies to the appointment of accounting firms for periodic financial reports and internal control audits, with provisions for other statutory audit services [3][4]. Group 2: Responsibilities of the Audit Committee - The Audit Committee is responsible for the selection and supervision of accounting firms, including developing policies, initiating selection processes, and evaluating proposals [4][5]. - The committee must submit annual evaluation reports on the performance of the appointed accounting firms to the board of directors [4][5]. Group 3: Selection Principles - The appointment, renewal, and dismissal of accounting firms require approval from the Audit Committee, followed by the board of directors and the shareholders' meeting [6][7]. - The company must ensure that the selection process is fair and transparent, utilizing various procurement methods based on the audit fee amount [8][9]. Group 4: Evaluation Standards - The evaluation criteria for accounting firms include audit fee quotes, qualifications, performance records, quality management levels, and resource allocation [10][11]. - Quality management level is weighted at no less than 40% in the evaluation, while audit fee quotes are capped at 15% [10][11]. Group 5: Continuous Management During Engagement - The company and the accounting firm may adjust audit fees based on economic indicators and business complexity, with any changes exceeding 20% requiring disclosure [12][13]. - Continuous engagement with the same accounting firm is generally limited to 8 years, extendable to a maximum of 10 years under specific conditions [12][13]. Group 6: Information Disclosure - The company must disclose information regarding the accounting firm, including service duration and audit fees, in its annual financial reports [16][17]. - Any changes in accounting firms must be completed before the end of the fourth quarter of the audited year [16][17]. Group 7: Information Security - The company and accounting firms are required to adhere to information security laws and regulations, ensuring the protection of sensitive information during the selection process [13][14].