振江股份: 会计师事务所选聘制度(2025年8月修订)

Core Points - The article outlines the selection and appointment system for accounting firms at Jiangsu Zhenjiang New Energy Equipment Co., Ltd, aiming to ensure the quality of financial information and protect shareholder interests [1][2][3] Group 1: General Principles - The company establishes a system to regulate the selection of accounting firms, ensuring compliance with the China Securities Regulatory Commission's regulations [1] - The selection process requires approval from the board of directors and the shareholders' meeting, preventing any pre-approval engagement with accounting firms [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must meet specific qualifications, including legal establishment, good reputation, and compliance with relevant laws and regulations [1][2] - The firms must have a solid internal management system and qualified registered accountants to ensure audit quality [1][2] Group 3: Selection Procedures - The audit committee, independent directors, or a third of the board can propose the selection of accounting firms, with the audit committee responsible for overseeing the process [2][3] - The selection can be conducted through public, invited, or single selection methods, requiring firms to provide relevant quality and integrity documentation [2][3] Group 4: Audit Committee Responsibilities - The audit committee must evaluate the qualifications of participating accounting firms and submit recommendations to the board [2][3] - Regular assessments of the appointed accounting firms' performance are required, with reports submitted to the board [2][3] Group 5: Special Provisions for Reappointment - The audit committee must evaluate the performance of the accounting firm before reappointment, ensuring a thorough assessment of audit quality [5][6] - If the committee finds the firm unsatisfactory, it must recommend a change [5][6] Group 6: Supervision and Penalties - The audit committee is responsible for monitoring the selection process and ensuring compliance with laws and regulations [7][8] - Serious violations by accounting firms can lead to disqualification from future appointments, and penalties may be imposed on responsible individuals [7][8]