Core Viewpoint - The document outlines the management system for the selection and appointment of accounting firms by Guangzhou HuanTou Yongxing Group Co., Ltd, aiming to enhance financial information quality and protect shareholder interests [1][3][13]. 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 [1]. - The appointment process requires approval from the audit committee, the board of directors, and ultimately the shareholders' meeting [1][2]. Group 2: Responsibilities and Authority - The audit committee is responsible for overseeing the selection and performance of accounting firms, including developing policies and evaluating proposals [3][4]. - The board office organizes the review process and ensures proper disclosure of information [6]. Group 3: Qualifications of Accounting Firms - Selected accounting firms must possess independent qualifications, relevant licenses, and a good reputation for quality [4][5]. - Continuous appointment of the same accounting firm is limited to a maximum of 8 years, extendable to 10 years under specific conditions [5][6]. Group 4: Selection Process - The selection process involves competitive negotiations, public bidding, or invitation bidding to ensure fairness and transparency [7][8]. - Evaluation criteria must include audit fees, qualifications, and quality management levels, with quality management weighted at no less than 40% [9][10]. Group 5: Special Provisions for Dismissal and Replacement - The company must dismiss an accounting firm if there are significant quality defects or if the firm can no longer fulfill its obligations [11][12]. - Any changes in accounting firms must be completed before the end of the fourth quarter of the audited year [12]. Group 6: Supervision and Quality Evaluation - The audit committee must closely monitor any changes in accounting firms and evaluate their performance annually [28][29]. - The evaluation will consider professional competence, audit quality, communication effectiveness, and team stability [30].
永兴股份: 永兴股份会计师事务所选聘管理制度（2025年8月）