BNMC(SH:601011) Zheng Quan Zhi Xing·2025-08-25 17:27Core Points - The document outlines the selection system for accounting firms at Baotailong New Materials Co., Ltd, aiming to standardize the hiring process and enhance audit quality while protecting shareholder interests [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and Accounting Law of the People's Republic of China [2] - The selection process requires approval from the Audit Committee, the Board of Directors, and the Shareholders' Meeting [3][4] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and meet qualifications set by regulatory authorities [5] - Firms should have a solid organizational structure, experience in providing audit services to listed companies, and a good reputation for audit quality [5][6] Group 3: Selection Procedures - The Audit Committee is responsible for proposing the hiring of accounting firms and overseeing the audit process [6][7] - Various methods such as competitive negotiation, public bidding, and invitation bidding can be used for selecting firms to ensure fairness [8][9] Group 4: Evaluation and Assessment - The company must establish evaluation criteria for accounting firms, focusing on audit quality management and fee quotations [10][11] - The evaluation process should include a scoring system where quality management carries a weight of at least 40% [12] Group 5: Supervision and Legal Responsibilities - The Audit Committee must evaluate the performance of hired accounting firms and report findings to the Board of Directors [13][14] - Serious violations by accounting firms can lead to penalties, including termination of contracts and reporting to regulatory authorities [14][15]