信维通信: 会计师事务所选聘制度

Core Viewpoint - The document outlines the selection system for accounting firms at Shenzhen Sineway Communication Co., Ltd., aiming to standardize the process, protect shareholder interests, and enhance the quality of financial information [1][2]. Group 1: General Principles - The selection of accounting firms must comply with regulations from the Ministry of Finance, the China Securities Regulatory Commission, and the Shenzhen Stock Exchange [1]. - The selection process includes hiring, re-hiring, and changing accounting firms, which must be approved by the audit committee, board of directors, and shareholders [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must have qualifications related to securities and futures, independent legal status, a stable workplace, and a good record of professional ethics and quality [2][3]. - The audit committee must ensure that the audit project partner and signing accountants do not serve the company for more than five consecutive years [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms, establishing policies, and evaluating candidates based on set criteria [3][4]. - The selection process must be fair and transparent, utilizing competitive negotiation, public bidding, or other methods to assess the capabilities of accounting firms [3][4]. Group 4: Supervision and Evaluation - The audit committee must regularly evaluate the performance of the hired accounting firms and report to the board of directors [5][6]. - If the audit committee finds significant deficiencies in the performance of an accounting firm, it must provide a written report and may recommend a change [8][9]. Group 5: Consequences of Non-compliance - The audit committee is tasked with monitoring compliance with laws and regulations regarding the selection of accounting firms [9][10]. - Serious violations by accounting firms can lead to penalties, including termination of contracts and financial liability for responsible individuals [9][10].