Core Viewpoint - The article outlines the management system for the selection of accounting firms by Zhejiang Haideman Intelligent Equipment Co., Ltd, aiming to enhance audit quality and protect shareholder interests [2][3]. Group 1: General Provisions - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and specific guidelines from the Shanghai Stock Exchange [2]. - The selection process involves the audit committee's review and requires majority approval from the board and shareholders [2][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications, a stable operational structure, and a good record of compliance with financial auditing laws [4]. - The firms must ensure confidentiality regarding company information and meet additional criteria set by the China Securities Regulatory Commission [4][5]. Group 3: Selection Procedures - Various stakeholders, including the audit committee and shareholders, can propose the hiring of accounting firms [3]. - The audit committee is responsible for establishing selection policies, evaluating proposals, and ensuring a fair selection process through competitive bidding or negotiation [3][4]. Group 4: Evaluation Criteria - Evaluation of accounting firms should consider factors such as audit fees, qualifications, past performance, and quality management systems, with a minimum weight of 40% on quality management [5][6]. - The average audit fee of all compliant firms serves as a benchmark for scoring proposals [6]. Group 5: Appointment and Reappointment - The appointment of accounting firms is for one year, with the possibility of renewal without a new bidding process if they meet the selection criteria [6][7]. - The audit committee must evaluate the performance of the accounting firm before recommending reappointment [7]. Group 6: Termination and Replacement Procedures - The company must notify the accounting firm 10 days in advance before termination or non-renewal of their services [8]. - If a firm is to be replaced, the audit committee must investigate the reasons and ensure compliance with the selection process [8][9]. Group 7: Disclosure and Reporting - The company is required to disclose information about the accounting firm, including service duration and fees, in annual financial reports [9]. - Regular evaluations of the accounting firm's performance must be reported to the board [9][10]. Group 8: Supervision and Compliance - The audit committee is tasked with supervising the audit work and must report on the performance of the accounting firm annually [10][11]. - The company must maintain high standards of information security and confidentiality during the selection process [11][12].
浙海德曼: 浙海德曼会计师事务所选聘管理制度(202508)