Core Points - The article outlines the selection system for accounting firms at Shenzhen Demingli Technology Co., Ltd, aiming to standardize the hiring process and enhance financial information quality while protecting shareholder interests [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [1]. - The selection process requires approval from the Board of Directors and the Shareholders' Meeting, ensuring no accounting firm can be hired without shareholder consent [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must have a fixed workplace, a sound organizational structure, and a robust internal management system [2]. - Firms must have provided audit services to at least three listed companies, demonstrating their experience and capability [2]. - Independence in auditing, good professional ethics, and sufficient resources to complete audit tasks are mandatory [2]. Group 3: Selection Procedures - The Audit Committee is responsible for drafting policies and procedures for selecting accounting firms, ensuring a competitive and fair selection process [3][4]. - The selection methods include competitive negotiations, public bidding, and other means to ensure transparency [4]. - The evaluation criteria for selecting firms include audit fees, qualifications, past performance, and quality management levels, with quality management weighted at no less than 40% [5][6]. Group 4: Supervision and Evaluation - The Audit Committee must regularly evaluate the performance of the hired accounting firms and report to the Board of Directors [10][11]. - Any significant issues or violations by the accounting firms must be reported to the Board, which may lead to penalties or termination of the contract [10][11]. Group 5: Amendments and Implementation - The selection system will be effective upon approval by the Board of Directors and will be subject to amendments as necessary [12].
德明利: 会计师事务所选聘制度(2025年9月)