Core Viewpoint - The document outlines the selection and management procedures for accounting firms by Xingchen Technology Co., Ltd, aiming to enhance financial information quality and protect shareholder interests [1][8]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and the Shenzhen Stock Exchange rules [1]. - The selection process includes hiring, re-hiring, and changing accounting firms, which involves obtaining audit opinions and reports [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications and meet regulatory requirements for securities and futures-related business [2]. - Firms must have a solid organizational structure, adequate resources, and a good reputation for audit quality [2][3]. Group 3: Selection Procedures - The Audit Committee is responsible for drafting selection policies, initiating the selection process, and evaluating proposals [2][4]. - The selection methods include competitive negotiation, public bidding, and other fair processes to ensure transparency [2][4]. Group 4: Evaluation Criteria - Evaluation factors for selecting accounting firms include audit fees, qualifications, past performance, quality management, and risk management capabilities [5][6]. - Quality management must be weighted at least 40% in the evaluation, while audit fees should not exceed 15% [5]. Group 5: Reappointment Procedures - The company can change accounting firms under specific circumstances, such as significant quality defects or failure to meet deadlines [6][7]. - The Audit Committee must investigate the quality of the proposed new firm before making recommendations [6][7]. Group 6: Supervision and Penalties - The Audit Committee oversees the selection and audit progress, reporting any violations to the Board of Directors [7]. - Serious violations by accounting firms can lead to disqualification from future appointments [7]. Group 7: Miscellaneous Provisions - Any matters not covered by this system will follow national laws and regulations [8]. - The system becomes effective upon approval by the shareholders' meeting [8].
星宸科技: 会计师事务所选聘制度(2025年9月)
Zheng Quan Zhi Xing·2025-09-04 11:14