登云股份: 会计师事务所选聘制度

Core Points - The document outlines the procedures and requirements for the selection and appointment of accounting firms by Huai Ji Deng Yun Auto Parts Co., Ltd [2][3][4] Group 1: General Provisions - The company aims to standardize the selection process of accounting firms in accordance with relevant laws and regulations [2] - The selection of accounting firms must be approved by the Audit Committee and the Board of Directors before being submitted to the shareholders' meeting for final decision [2][3] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and meet qualifications set by the China Securities Regulatory Commission [5] - Firms must have a good reputation and quality record, with no administrative penalties related to securities and futures business in the past three years [5] Group 3: Selection Procedures - The Audit Committee is responsible for proposing the selection of accounting firms and must evaluate their qualifications and audit quality [6][7] - Various selection methods can be employed, including competitive negotiation, public selection, and invitation selection, ensuring fairness and transparency [6][7][8] Group 4: Evaluation and Documentation - The evaluation criteria for accounting firms include audit fees, qualifications, quality management, and risk management capabilities [8] - All documents related to the selection process must be properly archived for at least ten years [8][9] Group 5: Special Provisions for Reappointment - The Audit Committee must investigate the quality of both the previous and proposed accounting firms when considering reappointment [10] - The reasons for changing accounting firms must be disclosed in detail during the shareholders' meeting [10][11] Group 6: Supervision and Penalties - The Audit Committee is tasked with supervising the selected accounting firms and ensuring compliance with relevant laws and regulations [12][13] - Serious violations by accounting firms can lead to disqualification from future appointments [12][13]