ST华通: 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 Zhejiang Century Huatong Group Co., Ltd, emphasizing the importance of maintaining audit quality and compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The selection of accounting firms must comply with the Company Law, regulations for state-owned enterprises, and the company's articles of association [1]. - The appointment process requires approval from the audit committee, the board of directors, and ultimately the shareholders' meeting [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation for audit quality [2]. - Firms must have a solid organizational structure and internal management systems to ensure audit quality [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [2][3]. - Various entities, including the audit committee and independent directors, can propose the appointment of accounting firms [3]. Group 4: Evaluation and Scoring - The evaluation criteria for accounting firms include audit fees, qualifications, past performance, and quality management systems [5][6]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5][6]. Group 5: Supervision and Accountability - The audit committee must monitor the selection process and ensure compliance with laws and internal policies [28]. - Any violations by the selected accounting firm can lead to penalties, including dismissal and financial liability for responsible individuals [29][30]. Group 6: Information Security - Companies must ensure that selected accounting firms adhere to information security regulations and manage sensitive data responsibly [9]. Group 7: Change of Accounting Firms - The company must change accounting firms under specific circumstances, such as significant quality defects or inability to meet audit deadlines [10][11]. - Detailed disclosures regarding the reasons for changing firms must be provided to shareholders [11]. Group 8: Implementation and Effectiveness - The document will take effect upon approval by the shareholders' meeting, and any unresolved issues will be governed by national laws and regulations [33].