Core Points - The article outlines the selection and appointment process for accounting firms at Shanghai Kaizhong Materials Technology Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, as well as the company's articles of association [1] - The appointment or dismissal of accounting firms requires approval from the audit committee, the board of directors, and ultimately the shareholders' meeting [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and meet qualifications set by regulatory authorities [5] - Firms must have a solid organizational structure, internal management systems, and a good reputation for audit quality [5][6] Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [2][3] - Various methods such as competitive negotiation, public selection, and invitation selection can be used to ensure a fair and transparent selection process [4][5] Group 4: Evaluation and Reporting - The audit committee must evaluate the performance of the appointed accounting firms annually and report to the board of directors [11][12] - Any significant changes in the audit firm or its fees must be disclosed to ensure transparency [7][8] Group 5: Special Provisions for Replacement - The company must replace the accounting firm if there are significant deficiencies in audit quality or if the firm fails to meet its obligations [9][10] - In case of a replacement during the audit period, the audit committee must propose a new firm to the board of directors [9][10] Group 6: Information Security and Compliance - Both the company and the accounting firms must adhere to information security regulations and ensure the protection of sensitive data [13][14] - The company is responsible for maintaining proper documentation related to the selection and appointment of accounting firms for at least ten years [12][13]
凯众股份: 上海凯众材料科技股份有限公司会计师事务所选聘制度