General Principles - The company establishes a system for the selection of accounting firms to enhance financial information quality and protect shareholder interests, in accordance with relevant laws and regulations [1][2] - The selection process must be approved by the audit committee, the board of directors, and ultimately decided by the shareholders' meeting [1][2] Responsibilities and Authority - The audit committee is responsible for the selection and supervision of the accounting firm, including proposing the selection process and evaluating the performance of the hired firm [2][5] - The audit committee must remain vigilant regarding specific situations such as changes in accounting firms close to the reporting date or significant changes in audit fees [2][6] Quality Requirements for Accounting Firms - Selected accounting firms must meet specific criteria, including a good record of professional quality, a solid organizational structure, and familiarity with relevant laws and regulations [3][4] Selection Process - The selection of accounting firms should be conducted through competitive negotiation, public bidding, or invitation bidding to ensure fairness and transparency [4][5] - The evaluation criteria for selecting accounting firms must include audit fees, qualifications, quality management, and resource allocation, with quality management weighted at no less than 40% [5][6] Contractual and Reporting Obligations - The company must ensure that contracts with accounting firms include clauses for information security and that the firms adhere to these obligations [7][8] - The audit committee must evaluate the performance of the accounting firm annually and report to the board of directors [8][11] Conditions for Replacement of Accounting Firms - The company must replace the accounting firm under certain conditions, such as significant quality defects in audit reports or delays in audit work that affect timely reporting [9][10] - If a firm requests to terminate its services, the audit committee must investigate the reasons and report to the board [10][11] Supervision and Compliance - The audit committee is tasked with monitoring the compliance of the selected accounting firm with relevant laws and regulations [11][12] - Any serious violations by the accounting firm may lead to the company ceasing to hire them for financial audits [12][13]
挖金客: 会计师事务所选聘制度（2025年8月制定）