祥生医疗: 无锡祥生医疗科技股份有限公司会计师事务所选聘制度

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Wuxi Xiangsheng Medical Technology Co., Ltd, ensuring compliance with relevant laws and regulations to maintain financial information quality and protect shareholder interests [1][2][3]. Group 1: General Principles - The selection of accounting firms must comply with the Company Law, Securities Law, and relevant regulations, ensuring the quality of financial information and protecting shareholder interests [1]. - The appointment process requires approval from the Board of Directors and the Shareholders' Meeting, prohibiting any interference from controlling shareholders before these approvals [2][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess qualifications related to securities and futures, have a good record of professional quality, and meet specific criteria such as independent legal status and a solid internal management system [5]. - Firms must have no significant administrative penalties related to securities and futures in the past three years and must be familiar with relevant financial laws and regulations [5]. Group 3: Selection Procedures - The Audit Committee is responsible for the selection of accounting firms, including proposing the selection process, reviewing selection documents, and evaluating the firms based on established criteria [3][4]. - The selection process must be competitive and fair, utilizing methods such as competitive negotiations, public bidding, and invitation bidding [5][6]. Group 4: Evaluation and Reporting - The evaluation of accounting firms must consider various factors, including audit fees, qualifications, and quality management levels, with specific weightings assigned to each criterion [7][13]. - The Audit Committee must submit an annual evaluation report on the performance of the appointed accounting firm to the Board of Directors [4][9]. Group 5: Special Provisions for Reappointment - The company must reappoint accounting firms under specific circumstances, such as significant quality defects or inability to meet audit deadlines [21][22]. - The Audit Committee must investigate the reasons for reappointment and ensure compliance with quality standards [22][23]. Group 6: Supervision and Penalties - The company must maintain proper documentation of the selection and appointment processes for at least ten years, ensuring compliance with legal and regulatory requirements [30]. - The Audit Committee is responsible for monitoring the selection process and reporting any violations to the Board of Directors [34].