济高发展: 济南高新发展股份有限公司会计师事务所选聘制度（2025年8月）

Core Viewpoint - The article outlines the selection system for accounting firms at Jinan High-tech Development Co., Ltd., aiming to standardize the hiring process, enhance audit quality, and protect shareholder interests [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law of the People's Republic of China and the Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies [1][2]. - The selection process requires approval from the Audit Committee, the Board of Directors, and the Shareholders' Meeting [2][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must be legally registered in China, possess a valid business license, and have the necessary qualifications for securities services [3][4]. - Firms must demonstrate independence, good social reputation, and a record of quality in their auditing practices [4][5]. Group 3: Selection Procedures and Requirements - The Audit Committee is responsible for the selection process, which includes drafting policies, evaluating proposals, and supervising the audit work [5][6]. - The selection methods include public bidding, invited bidding, and competitive negotiation to ensure fairness and transparency [6][7]. Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, past performance, quality management, and resource allocation [7][8]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [8][9]. Group 5: Reappointment and Replacement Procedures - Accounting firms can be reappointed for a maximum of eight consecutive years, with evaluations conducted by the Audit Committee before reappointment [9][10]. - Circumstances requiring the replacement of an accounting firm include significant quality defects, delays in audit work, or loss of qualifications [10][11]. Group 6: Information Disclosure and Security - The company must disclose information about the accounting firm, including service duration and audit fees, in its annual report [11][12]. - The selection process must ensure the protection of sensitive information, with specific clauses in contracts regarding information security [12][13]. Group 7: Supervision and Penalties - The Audit Committee is tasked with supervising the selection process and ensuring compliance with laws and regulations [13][14]. - Serious violations during the selection process may lead to penalties for responsible individuals, including economic sanctions or disciplinary actions [14].