敏芯股份: 苏州敏芯微电子技术股份有限公司会计师事务所选聘制度

Core Points - The article outlines the selection system for accounting firms at Suzhou Minxin Microelectronics Technology Co., Ltd, aiming to standardize the process and protect shareholder interests [1][2] - The selection process requires approval from the audit committee, board of directors, and shareholders, ensuring independence from controlling shareholders [1][6] 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 company must not appoint an accounting firm before shareholder approval [1][6] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications and meet specific criteria set by regulatory authorities [2] - Firms must have a good record of compliance with financial auditing laws and regulations, with no criminal penalties in the last three years [2][4] Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [3][6] - The selection process must be competitive and transparent, utilizing methods such as public tenders and competitive negotiations [3][4] Group 4: Evaluation Standards - Evaluation criteria for accounting firms include audit fees, qualifications, and quality management levels, with a minimum weight of 40% for quality management [4][5] - The average audit fee of all compliant firms serves as the benchmark for scoring [5] Group 5: Contracting and Reporting - After shareholder approval, the company must sign an audit service agreement with the selected accounting firm [6][8] - The company is required to disclose information about the accounting firm, including service duration and audit fees, in annual reports [9][10] Group 6: Termination and Reappointment Procedures - The company must notify the accounting firm 10 days in advance before termination or non-renewal of the contract [21] - The audit committee must evaluate the performance of the accounting firm before reappointment [17][18] Group 7: Information Security and Compliance - The company must ensure information security and comply with relevant laws during the selection process [10][29] - The audit committee should remain vigilant regarding any significant changes in the accounting firm or its practices [30][31]