国睿科技: 国睿科技股份有限公司会计师事务所选聘制度（2025年8月修订）

Core Points - The document outlines the selection and management procedures for accounting firms by Guorui Technology Co., Ltd. to ensure compliance with laws and regulations while protecting shareholder interests [1][2][3] Group 1: General Principles - The selection of accounting firms must be approved by the Risk Management and Audit Committee and subsequently by the Board of Directors and shareholders [1][3] - The document applies to the headquarters and subsidiaries of Guorui Technology Co., Ltd. [1] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and necessary qualifications as per regulatory requirements [2] - Firms must have a good record of compliance with financial auditing laws and regulations, with no significant penalties in the last three years [2][3] Group 3: Selection Procedures - The Risk Management and Audit Committee is responsible for initiating the selection process and overseeing the audit work [4][5] - The selection process includes preparing documents, evaluating proposals, and submitting recommendations to the Board of Directors for approval [5][6] Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, performance records, 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% [7] Group 5: Contractual Obligations - Contracts with accounting firms must specify conditions under which the company can terminate the agreement [3][8] - The company can renew contracts with accounting firms without going through the selection process if the audit quality is satisfactory [8][9] Group 6: Disclosure Requirements - The company must disclose information about the accounting firm, including service duration and audit fees, in annual financial reports [13][14] - Any changes in accounting firms must be communicated, including reasons for the change and prior audit opinions [13][14] Group 7: Supervision and Penalties - The Risk Management and Audit Committee is tasked with supervising the audit work and ensuring compliance with relevant laws and regulations [29][30] - Serious violations by accounting firms can lead to termination of their services based on shareholder resolutions [31][32] Group 8: Information Security - The company must ensure that accounting firms adhere to information security regulations and protect sensitive information [33][34] - Contracts should include specific clauses regarding information security responsibilities [34][35]