华光新材: 华光新材会计师事务所选聘制度

Core Viewpoint - The document outlines the selection system for accounting firms at Hangzhou Huaguang Welding New Materials Co., Ltd., aiming to enhance audit quality and protect shareholder interests through a structured and regulated process [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and specific guidelines from the Shanghai Stock Exchange [1]. - The selection process includes hiring, re-hiring, and changing accounting firms, ensuring the integrity of financial reporting [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications, necessary licenses, and a solid organizational structure [2]. - Firms should have a good record of compliance with financial auditing laws and no significant penalties in the past three years [2]. Group 3: Selection Procedures - The selection process requires approval from the Audit Committee, followed by the Board of Directors and ultimately the shareholders [2][4]. - Various stakeholders, including independent directors and the Audit Committee, can propose the hiring of accounting firms [4]. Group 4: Evaluation Criteria - Evaluation of accounting firms will consider factors such as audit fees, qualifications, past performance, and quality management systems [5]. - Quality management will have a weight of at least 40% in the evaluation, while audit fees will not exceed 15% [5]. Group 5: Contractual and Disclosure Obligations - The results of the selection process must be publicly disclosed, including the chosen firm and audit fees [6][16]. - The company must provide detailed reasons for any changes in accounting firms, including the previous firm's performance and any administrative penalties [9]. Group 6: Supervision and Accountability - The Audit Committee is responsible for monitoring the performance of the selected accounting firms and must report annually to the Board of Directors [11]. - Serious violations by accounting firms can lead to their disqualification from future audits [29]. Group 7: Information Security - Both the company and the accounting firms must adhere to information security regulations and ensure the confidentiality of sensitive information [13]. - The selection process should include an assessment of the accounting firm's information security management capabilities [13]. Group 8: Miscellaneous Provisions - The document will take effect upon approval by the shareholders and can be modified as necessary [14]. - Any matters not covered in the document will be governed by relevant laws and regulations [14].