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苏州科达: 会计师事务所选聘制度

Group 1 - The company establishes a system for selecting and appointing accounting firms to enhance audit quality and protect shareholder interests [1][2] - The selection process must be approved by the audit committee, the board of directors, and the shareholders' meeting [1][4] - The audit committee is responsible for overseeing the selection and audit process, ensuring compliance with relevant laws and regulations [4][10] Group 2 - Accounting firms must meet specific qualifications, including independent legal status and a good record of professional quality [2][5] - The selection methods include competitive negotiation, public selection, invited selection, and single selection, ensuring fairness and transparency [3][4] - The audit committee evaluates the performance of the appointed accounting firm annually and reports to the board of directors [4][10] Group 3 - The company must complete the selection of accounting firms before the end of the fourth quarter of the audited year to avoid delays in reporting [8][9] - If the accounting firm fails to meet quality standards or delays work, the company may consider changing firms [8][9] - The audit committee must conduct thorough investigations and evaluations when considering the reappointment of an accounting firm [12][13] Group 4 - The company and the accounting firm must maintain proper documentation of the selection process for at least ten years [11][12] - Information security measures must be implemented to protect sensitive data during the selection and auditing process [12][13] - The board of directors is responsible for formulating and interpreting the selection system, which requires shareholder approval for implementation [13]