天新药业: 会计师事务所选聘制度

Core Viewpoint - The document outlines the selection system for accounting firms at Jiangxi Tianxin Pharmaceutical Co., Ltd, emphasizing the need for compliance with legal regulations and ensuring the quality of financial audits [1][2][3]. Group 1: General Principles - The selection of accounting firms must adhere to relevant laws and the company's articles of association, ensuring the authenticity and continuity of financial information [1]. - The company must not appoint an accounting firm before the board of directors and shareholders have reviewed the decision [1][2]. Group 2: Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, comply with the Securities Law of the People's Republic of China, and have a good reputation and quality record [1][2]. - The accounting firms should have no significant administrative penalties related to their professional quality in the past three years [1][2]. Group 3: Selection Procedures - The selection process involves the audit committee proposing qualifications, conducting preliminary investigations, and submitting recommendations to the board of directors and shareholders [2][3]. - Various selection methods include competitive negotiation, public selection, invitation selection, and single selection, with necessary disclosures made through official channels [2][3]. Group 4: Special Provisions for Reappointment - The company must reappoint accounting firms if there are significant defects in their professional quality or if they cannot ensure timely reporting [3]. - If a vacancy arises during the annual audit period, the audit committee can propose a new firm to the board before the shareholders' meeting [3]. Group 5: Supervision and Penalties - The audit committee is responsible for supervising the selection process and ensuring compliance with laws and regulations [3][4]. - Serious violations by accounting firms can lead to their disqualification from future appointments, and penalties may be imposed on responsible individuals [3][4].