中路股份: 会计师事务所选聘制度

Core Points - The document outlines the procedures and requirements for the selection and appointment of accounting firms by Zhonglu Co., Ltd, aiming to enhance corporate governance and protect shareholder interests [1][2][3] Group 1: General Provisions - The company establishes this system to improve the quality of financial information and ensure its authenticity and continuity [1] - The selection of accounting firms must be approved by the audit committee, the board of directors, and ultimately decided by the shareholders' meeting [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation in the industry [2] - Firms must have a solid organizational structure, internal management systems, and a thorough understanding of relevant financial laws and regulations [2] 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 [3][4] Group 4: Evaluation and Approval Process - The audit committee evaluates the qualifications of the accounting firms and submits recommendations to the board of directors for approval [5][6] - The shareholders' meeting must approve the selected accounting firm, and a contract is signed for the audit services [6][7] Group 5: Supervision and Penalties - The audit committee must remain vigilant regarding any changes in accounting firms, especially during the annual report audit period [9][10] - Serious violations by the accounting firm can lead to termination of their services, and the audit committee must report such incidents to the board [10][12]