双林股份: 会计师事务所选聘制度（2025年9月）

Core Points - The document outlines the selection and appointment process for accounting firms by the company, aiming to enhance audit quality and protect shareholder interests [1][2][4] - The audit committee is responsible for overseeing the selection process and ensuring compliance with relevant laws and regulations [2][10] - The selection process must be competitive and transparent, utilizing methods such as competitive negotiation, public bidding, and invitation bidding [2][4][5] Group 1: General Provisions - The company establishes a system for selecting accounting firms to improve audit quality and safeguard shareholder interests [1] - The selection of accounting firms must comply with national laws and the company's articles of association [1][12] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and relevant qualifications as per regulatory requirements [1][5] - Firms must have a solid organizational structure, internal management systems, and a good reputation for audit quality [1][5] Group 3: Selection Procedures - The audit committee is tasked with proposing the selection of accounting firms and ensuring the process is fair and transparent [2][4] - The selection methods include competitive negotiation, public bidding, and invitation bidding, ensuring a comprehensive understanding of the firms' capabilities [2][4][5] Group 4: Evaluation Standards - The evaluation criteria for accounting firms include audit fees, qualifications, quality management, and resource allocation [5][6] - Quality management must account for at least 40% of the evaluation weight, while audit fees should not exceed 15% [5] Group 5: Supervision and Penalties - The audit committee must monitor the selection process and report on compliance with laws and regulations [10][11] - Serious violations by accounting firms can lead to termination of their services, as determined by the shareholders' meeting [10][11] Group 6: Information Disclosure - The company is required to disclose information regarding the appointed accounting firms, including service duration and audit fees in the annual report [21][22] - Any changes in accounting firms must be reported, including reasons for the change and communication with previous firms [22]