永艺股份: 永艺家具股份有限公司会计师事务所选聘制度

Core Points - The article outlines the selection and appointment process for accounting firms at Yongyi Furniture Co., Ltd, emphasizing the importance of maintaining audit quality and protecting shareholder interests [1][2][8] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law of the People's Republic of China and guidelines from the China Securities Regulatory Commission [1] - The selection process requires approval from the Board of Directors and the Shareholders' Meeting, ensuring independence from major shareholders and actual controllers [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 [1][2] - Firms must have a solid organizational structure, internal management systems, and familiarity with relevant financial laws and regulations [1][2] Group 3: Selection Procedures - The selection process can involve competitive negotiations, public bidding, or single-source selection, ensuring fairness and transparency [2][3] - The Audit Committee is responsible for evaluating the qualifications of participating firms based on criteria such as audit fees, quality management, and risk management capabilities [3][4] Group 4: Audit Committee Responsibilities - The Audit Committee must propose the selection criteria, oversee the selection process, and evaluate the performance of the appointed accounting firm [8][9] - Regular assessments of the accounting firm's performance must be reported to the Board of Directors [8] Group 5: Disclosure and Reporting - The company is required to disclose information regarding the accounting firm's service duration, audit fees, and performance evaluations in its annual report [9][8] - Any changes in the accounting firm must be accompanied by explanations regarding the reasons for the change and communication with previous firms [9]