罗博特科: 罗博特科：会计师事务所选聘制度（2025年8月）

Core Viewpoint - The article outlines the selection system for accounting firms at Robotech Intelligent Technology Co., Ltd., emphasizing the need for compliance with relevant laws and regulations to ensure the quality of financial information and protect shareholder interests [1][12]. Group 1: General Principles - The selection of accounting firms must be approved by the Board of Directors' Audit Committee and subsequently by the Board and shareholders [1][2]. - The company must not appoint an accounting firm before the Board and shareholders have reviewed the matter [2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and the necessary qualifications to conduct securities and futures-related business [5]. - Firms must have a fixed workplace, sound organizational structure, and robust internal management and control systems [5]. - The firms should be familiar with relevant financial laws and regulations and have a good reputation and record of professional quality [5]. Group 3: Selection Procedures - The Audit Committee is responsible for proposing the selection of accounting firms and overseeing the audit process [7]. - The selection process must be competitive and fair, utilizing methods such as competitive negotiation, public bidding, and invitation bidding [8][9]. - The evaluation criteria for accounting firms must include audit fees, qualifications, performance records, quality management, and resource allocation [9][10]. Group 4: Evaluation and Reporting - The company must evaluate the quality management level of the accounting firms, focusing on their quality management systems and implementation [10]. - The average audit fee of all qualified firms will serve as the benchmark for evaluating audit fee proposals [10]. - Annual reports must disclose information about the accounting firms, including service duration and audit fees [8]. Group 5: Reappointment and Dismissal Procedures - The Audit Committee must evaluate the performance of the accounting firm before reappointment and submit findings to the Board [7]. - The company must change accounting firms under specific circumstances, such as significant quality defects or delays in audit work [20][21]. - The reasons for dismissing an accounting firm must be disclosed in relevant documents [10]. Group 6: Supervision and Penalties - The Audit Committee must monitor the selection process and ensure compliance with laws and regulations [26]. - Serious violations by accounting firms can lead to penalties, including dismissal and financial liability for responsible individuals [28][29]. - All documents related to the selection and evaluation of accounting firms must be properly archived for at least ten years [30].