深天马Ａ: 会计师事务所选聘制度（2025年8月）

Core Points - The document outlines the selection system for accounting firms at Tianma Microelectronics Co., Ltd, emphasizing compliance with relevant laws and regulations [1][2][3] - The responsibilities of the Audit and Risk Management Committee include overseeing the selection process and evaluating the performance of the appointed accounting firms [5][6] - The document specifies the procedures for selecting accounting firms, including requirements for public bidding and the need for thorough evaluation of candidates [12][13] Group 1: General Provisions - The selection of accounting firms must be approved by the Board of Directors and the shareholders' meeting, ensuring no interference from major shareholders before these approvals [1][2] - The selection process aims to maintain independence and integrity in auditing practices [1][2] Group 2: Responsibilities and Authority - The Audit and Risk Management Committee is tasked with developing policies for selecting accounting firms and supervising their audit work [5][6] - The committee must submit annual evaluation reports on the performance of the appointed accounting firms to the Board of Directors [5][6] Group 3: Quality Requirements for Accounting Firms - Selected accounting firms must possess qualifications related to securities and futures, and have a good record of professional quality [9] - The firms must have independent legal status and a solid organizational structure to ensure effective audit execution [9] Group 4: Selection Procedures - The document mandates that the selection of accounting firms should generally not exceed eight years, with a maximum extension to ten years under specific conditions [10][11] - The selection process must be conducted through public or invited bidding to ensure fairness and transparency [12][13] Group 5: Special Provisions for Reappointment - The company must notify the accounting firm 20 days in advance before termination or non-renewal of their services [22] - The document outlines the conditions under which the company may change accounting firms during the audit period [23] Group 6: Supervision and Penalties - The Audit and Risk Management Committee is responsible for monitoring the compliance of selected accounting firms with relevant laws and internal policies [26][27] - Serious violations by accounting firms can lead to penalties, including termination of their services and potential financial liabilities for responsible individuals [28][29]