三祥新材: 三祥新材股份有限公司会计师事务所选聘制度

Core Points - The article outlines the selection system for accounting firms at Sanxiang New Materials Co., Ltd, aiming to enhance shareholder interests and ensure the quality and authenticity of financial information [2][3]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2]. - The company must not appoint an accounting firm to conduct audit work before the board and shareholders' meetings have approved the selection [2]. Group 2: Selection Criteria - Selected accounting firms must possess independent legal status and the necessary qualifications to conduct securities-related business [4]. - Firms must have a fixed workplace, sound organizational structure, and a robust internal management system [4]. - The accounting firm should have a good record of compliance with financial auditing laws and regulations, with no administrative penalties related to securities business in the last three years [4][6]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit work [5]. - The selection process should be fair and just, utilizing competitive negotiations, public bidding, or invitation bidding [5][6]. - The audit committee must evaluate the qualifications of the accounting firms and submit a report to the board of directors for approval [6][8]. Group 4: Evaluation and Reporting - The audit committee must provide an annual evaluation report on the performance of the appointed accounting firm [8][10]. - Any significant changes in audit fees or the selection of accounting firms must be disclosed in the company's annual financial reports [10][26]. Group 5: Change of Accounting Firms - The audit committee must evaluate the performance of the current accounting firm before proposing any changes [17]. - The board of directors must seek independent opinions during the review of proposals to change accounting firms [18]. - The company must complete the selection of a new accounting firm before the end of the fourth quarter of the audited year [19].