奇精机械: 会计师事务所选聘制度（2025年9月修订）

Core Points - The article outlines the selection system for accounting firms at Qijing Machinery Co., Ltd, aiming to standardize the process and protect shareholder interests while enhancing the quality of financial information [1][2][3] Group 1: Selection Process - The selection or dismissal of accounting firms must be approved by the company's audit committee and subsequently reviewed by the board of directors, with final decisions made by the shareholders' meeting [2][3] - The audit committee is responsible for proposing the selection process, evaluating proposals, and supervising the selection of accounting firms [3][4] - The company must use competitive negotiation, public bidding, or invitation bidding to ensure a fair selection process [10][11] Group 2: Quality Requirements - Selected accounting firms must possess independent legal status, relevant qualifications, and experience in auditing at least three listed companies [5][6] - The firms must have a good record of compliance with financial auditing laws and regulations, and their auditors should not have faced criminal or administrative penalties in the last three years [5][6] Group 3: Evaluation Criteria - The evaluation criteria for selecting accounting firms include audit fees, qualifications, quality management, and resource allocation, with quality management weighted at no less than 40% [11][12] - The average audit fee of all compliant firms will serve as the benchmark for scoring proposals [8][12] Group 4: Supervision and Reporting - The audit committee must regularly evaluate the performance of the hired accounting firms and report to the board of directors [4][28] - Any significant changes in the auditing team or firm must be disclosed, including reasons for changes and any administrative penalties faced by the firms [5][9] Group 5: Contractual Obligations - The hired accounting firm must fulfill its obligations as per the audit service agreement and complete the audit within the stipulated time [15][16] - The company can adjust audit fees based on various factors, including changes in consumer price index and business complexity [10][16] Group 6: Termination and Replacement - The company must replace the accounting firm under specific circumstances, such as delays in audit work or loss of qualifications [22][23] - The process for replacing an accounting firm includes thorough investigation and evaluation of both the outgoing and incoming firms [24][25]