基蛋生物: 基蛋生物：会计师事务所选聘制度（2025年8月）

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by the company, emphasizing the importance of maintaining shareholder interests and ensuring the quality and authenticity of financial information [1][2]. Group 1: General Principles - The company establishes a system for the selection of accounting firms to ensure compliance with relevant laws and regulations [1]. - The selection process must be approved by the audit committee, the board of directors, and ultimately the shareholders [1][2]. - Major shareholders and actual controllers are prohibited from interfering in the selection process before board and shareholder meetings [1] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and necessary qualifications as per regulatory requirements [2]. - Firms must have a solid organizational structure, internal management systems, and a good reputation without any significant regulatory penalties in the last three years [2][3]. - The evaluation of firms will consider their audit quality, professional ethics, and compliance with relevant laws [2][3]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the process [3][4]. - The selection can be conducted through competitive negotiations, public bidding, or other transparent methods [4]. - The evaluation criteria for firms will include audit fees, qualifications, past performance, and resource allocation [4][5]. Group 4: Appointment and Reappointment - The appointment of accounting firms is formalized through a business agreement after approval from the shareholders [6][7]. - The audit committee must evaluate the performance of the accounting firm annually before reappointment [7][8]. - Adjustments to audit fees can be made based on various economic factors, with specific disclosure requirements if fees decrease significantly [7][8]. Group 5: Termination and Replacement Procedures - The company must replace accounting firms under certain conditions, such as significant quality issues or failure to meet deadlines [9][10]. - The audit committee must conduct thorough investigations before recommending a replacement [9][10]. - Detailed disclosures regarding the reasons for termination and the performance of the previous firm are required [10][11]. Group 6: Supervision and Penalties - The audit committee is tasked with supervising the audit work and ensuring compliance with laws and internal policies [11][12]. - Violations by accounting firms can lead to penalties, including potential dismissal and financial liability for responsible individuals [11][12]. - The company must ensure that any significant issues with the audit firm are addressed promptly and transparently [12].