青岛鼎信通讯股份有限公司 会计师事务所选聘制度 第一章 总 则 第一条 为规范青岛鼎信通讯股份有限公司（以下简称"公司"）选聘(含续 聘、改聘)会计师事务所的行为，切实维护股东利益，提高审计工作和财务信息 的质量，保证财务信息的真实性和连续性，根据《中华人民共和国公司法》《中 华人民共和国证券法》《国有企业、上市公司选聘会计师事务所管理办法》及 《青岛鼎信通讯股份有限公司章程》（以下简称《公司章程》）的有关规定，制 定本制度。 第五条 公司选聘的会计师事务所应当具备下列条件： 第二条 本制度所称选聘会计师事务所，是指公司根据有关法律法规要求， 聘任会计师事务所对财务会计报告发表审计意见、出具审计报告及内部控制报 告的行为。公司聘任会计师事务所从事除财务会计报告审计之外的其他法定审 计业务的，可以比照本制度执行。 （一）具有独立的法人资格，具备国家行业主管部门和中国证券监督管理 委员会（以下简称"中国证监会"）规定的开展证券期货相关业务所需的执业资 格； 第三条 公司聘用或解聘会计师事务所，应当经董事会审计委员会（以下简 称"审计委员会"）审议同意后，提交董事会审议，并由股东会决定。公司不得 在董事会、股东会审 ...

格林美股份有限公司 第一章总则 第一条 为规范格林美股份有限公司（以下简称"公司"）选聘（含续聘、 改聘）会计师事务所的行为，切实维护股东利益，提高财务信息质量，根据《中 华人民共和国公司法》《中华人民共和国证券法》（以下简称"《证券法》"） 、《国有企业、上市公司选聘会计师事务所管理办法》等有关法律法规、规范 性文件及证券交易所业务规则的相关要求，制定本制度。 第二条 公司选聘（含续聘、改聘）进行会计报表审计等业务的会计师事务 所（下称"会计师事务所"），需遵照本制度的规定。 第三条 公司选聘会计师事务所应经董事会审计委员会（以下简称"审计委 员会"）全体成员过半数同意后，报经董事会和股东会审议，由股东会决定。公 司不得在董事会、股东会审议前聘请会计师事务所开展审计业务。 第四条 公司大股东、实际控制人不得在公司董事会、股东会审议前，向公 司指定会计师事务所，不得干预审计委员会独立履行审核职责。 第二章会计师事务所执业质量要求 第三章选聘会计师事务所程序 第六条 审计委员会向董事会提交选聘会计师事务所的议案。审计委员会在 选聘会计师事务所时承担如下职责： （一）按照董事会的授权制定选聘会计师事务所的政策、流 ...

天合光能股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为进一步规范天合光能股份有限公司（以下简称"公司"）选聘（含 续聘、改聘，下同）会计师事务所相关行为，切实维护股东利益，提高审计工作和 财务信息的质量，依据《中华人民共和国公司法》《国有企业、上市公司选聘会计 师事务所管理办法》《上海证券交易所科创板上市公司自律监管指引第1号——规 范运作》《上海证券交易所科创板股票上市规则》及《天合光能股份有限公司章程》 （以下简称"《公司章程》"）等有关规定，结合公司实际情况，制定本制度。 第二条 公司选聘会计师事务所对财务会计报告发表审计意见、出具审计报告 的行为，需遵照本制度的规定。选聘会计师事务所从事除财务会计报告审计之外的 其他法定审计业务的，公司管理层视重要性程度可参照本制度执行。 第三条 公司选聘会计师事务所应当经董事会审计委员会（以下简称"审计委员 会"）审议同意后，提交董事会审议，并由股东会决定。 第二章 会计师事务所执业质量要求 第四条 公司选聘的会计师事务所应当具备下列条件： （一）具有独立的法人资格，具备国家行业主管部门和中国证监会规定的开展 证券期货相关业务所需的执业资格； （二）具 ...

Core Points - The document outlines the selection and management procedures for accounting firms by Guorui Technology Co., Ltd. to ensure compliance with laws and regulations while protecting shareholder interests [1][2][3] Group 1: General Principles - The selection of accounting firms must be approved by the Risk Management and Audit Committee and subsequently by the Board of Directors and shareholders [1][3] - The document applies to the headquarters and subsidiaries of Guorui Technology Co., Ltd. [1] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and necessary qualifications as per regulatory requirements [2] - Firms must have a good record of compliance with financial auditing laws and regulations, with no significant penalties in the last three years [2][3] Group 3: Selection Procedures - The Risk Management and Audit Committee is responsible for initiating the selection process and overseeing the audit work [4][5] - The selection process includes preparing documents, evaluating proposals, and submitting recommendations to the Board of Directors for approval [5][6] Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [7][8] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [7] Group 5: Contractual Obligations - Contracts with accounting firms must specify conditions under which the company can terminate the agreement [3][8] - The company can renew contracts with accounting firms without going through the selection process if the audit quality is satisfactory [8][9] Group 6: Disclosure Requirements - The company must disclose information about the accounting firm, including service duration and audit fees, in annual financial reports [13][14] - Any changes in accounting firms must be communicated, including reasons for the change and prior audit opinions [13][14] Group 7: Supervision and Penalties - The Risk Management and Audit Committee is tasked with supervising the audit work and ensuring compliance with relevant laws and regulations [29][30] - Serious violations by accounting firms can lead to termination of their services based on shareholder resolutions [31][32] Group 8: Information Security - The company must ensure that accounting firms adhere to information security regulations and protect sensitive information [33][34] - Contracts should include specific clauses regarding information security responsibilities [34][35]

济南高新发展股份有限公司 会计师事务所选聘制度 济南高新发展股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范济南高新发展股份有限公司（以下简称"公司"）选聘（含续聘、 改聘，下同）会计师事务所行为，提高审计工作和财务信息质量，切实维护股东利益， 根据《中华人民共和国公司法》 《国有企业、上市公司选聘会计师事务所管理办法》 《上 海证券交易所股票上市规则》 《上海证券交易所上市公司自律监管指引第 1 号——规 范运作》等有关规定，结合公司实际情况制定本制度。 第二条 本制度所称选聘会计师事务所，是指公司根据相关法律法规要求，聘任 会计师事务所对公司财务会计报告、内部控制发表审计意见、出具审计报告的行为。 公司选聘会计师事务所从事除财务会计报告审计之外的其他审计业务的，可以视重要 性程度参照本制度执行。 第三条 公司选聘会计师事务所，应当经董事会审计委员会（以下简称"审计委 员会"）全体委员过半数审议同意后，提交董事会审议，并由股东会决定。公司不得 在董事会、股东会审议通过前聘请会计师事务所开展审计业务。 （二）在中国证监会正常备案，具有从事证券服务业务会计师事务所执业资格； （三）具有固定的工作 ...

Core Viewpoint - The document outlines the procedures and requirements for Zhejiang Huayou Cobalt Co., Ltd. in selecting and appointing accounting firms to ensure the quality and integrity of financial information [1][2][3]. Group 1: Selection Process - The audit committee proposes the appointment of accounting firms to the board, requiring a majority approval from the audit committee members [2]. - The board's audit committee is responsible for overseeing the selection process and ensuring compliance with internal controls and policies [2][3]. - Various methods such as competitive negotiation, public bidding, and invitation bidding can be used for selecting accounting firms, ensuring fairness and transparency [3][4]. Group 2: Quality Requirements - Selected accounting firms must possess necessary qualifications as per national regulations and have experience with large listed companies [1][2]. - The evaluation criteria for accounting firms include audit fees, qualifications, performance history, quality management, and resource allocation [3][4]. Group 3: Evaluation Standards - The quality management level of accounting firms must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4]. - The average audit fee from all participating firms serves as the benchmark for evaluating audit fee proposals [4][5]. Group 4: Contractual Obligations - The appointed accounting firm must fulfill its obligations as per the audit agreement and cannot subcontract the audit work [5][6]. - Audit fees can be adjusted based on factors like consumer price index and business complexity, with significant decreases requiring disclosure [5][6]. Group 5: Replacement Procedures - The company must replace the accounting firm under specific circumstances, such as significant quality defects or inability to meet deadlines [6][7]. - The board must notify shareholders and allow the previous firm to present its case before finalizing the replacement [7].

第二条 本制度所称选聘会计师事务所，是指公司根据有关法律法规要求，聘任 会计师事务所对本公司财务会计报告发表审计意见、出具审计报告及内部控制报告的 行为。 第三条 公司聘用或解聘会计师事务所，应当经董事会审计委员会（以下简称 "审计委员会"）审议同意后，提交董事会审议，并由股东会决定。公司不得在董事 会、股东会审议批准前聘请会计师事务所对本公司财务会计报告发表审计意见、出具审 计报告及内部控制报告。 第四条 公司控股股东、实际控制人不得向公司指定会计师事务所，不得干预公 司审计委员会、董事会及股东会独立履行审核职责。 第二章 会计师事务所执业质量要求 第五条 公司选聘的会计师事务所应当具备下列条件： （一）具有独立的法人资格，具备中国证券监督委员会、国家行业主管部门规 定的开展证券期货相关业务所需的执业资格和条件； 上海凯众材料科技股份有限公司 会计师事务所选聘制度 第一章 总 则 第一条 为规范上海凯众材料科技股份有限公司（以下简称"公司"）选聘（含 续聘、改聘）会计师事务所的行为，切实维护股东利益，提高审计工作和财务信息的 质量，根据有关法律法规、《国有企业、上市公司选聘会计师事务所管理办法》及《上海 凯 ...

Core Points - The article outlines the selection and management system for accounting firms at Beijing Kejingyuan Technology Co., Ltd, aiming to protect shareholder interests and enhance financial information quality [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the "Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies" [1] - The company must not engage an accounting firm for audit services before obtaining approval from the board of directors and the shareholders' meeting [1][2] Group 2: Selection Criteria - Accounting firms must possess independent legal status, relevant qualifications, and a good record of professional quality [5] - Firms must have a fixed workplace, sound organizational structure, and comprehensive internal management controls [5] - Familiarity with national financial laws and regulations, as well as sufficient human and resource capacity to ensure audit quality, is required [5][6] Group 3: Selection Process - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [4][6] - Various entities, including the audit committee and independent directors, can propose the hiring of accounting firms [4][5] - The selection process must be competitive and transparent, utilizing methods such as competitive negotiations and public invitations [5][6] Group 4: Evaluation and Reporting - The evaluation of accounting firms must include criteria such as audit fees, qualifications, and quality management levels, with a minimum weight of 40% for quality management [6][8] - The audit committee must submit annual evaluation reports on the performance of the hired accounting firm to the board of directors [4][8] Group 5: Reappointment and Dismissal - The company can reappoint the same accounting firm without a new selection process if the audit committee recommends it and it is approved by the board and shareholders [6][8] - The company must change accounting firms under specific circumstances, such as significant quality defects in audit reports or failure to meet deadlines [9][10] Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection and performance of accounting firms, ensuring compliance with laws and internal regulations [25][26] - Serious violations by accounting firms can lead to their dismissal as per shareholder resolutions [27][28]

Core Points - The document outlines the procedures and requirements for Jiangsu Jinling Sports Equipment Co., Ltd. to select and appoint accounting firms for auditing purposes, ensuring compliance with relevant laws and regulations [2][3][4] Group 1: General Principles - The company establishes a system for the selection of accounting firms to ensure compliance with the Company Law and other relevant regulations [2] - The selection process must be approved by the Audit Committee and the Board of Directors, and ultimately decided by the shareholders' meeting [2][3] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation [4] - The firms should have a fixed workplace, sound organizational structure, and robust internal management systems [4] Group 3: Selection Procedures - The selection process includes competitive negotiations, public bidding, and other methods to ensure fairness and transparency [3][5] - The Audit Committee is responsible for overseeing the selection process and evaluating the performance of the appointed accounting firms [5][6] Group 4: Reappointment and Replacement - The company may reappoint accounting firms that meet selection criteria without going through the public selection process, subject to annual review by the Audit Committee [3][6] - The company must replace accounting firms under specific circumstances, such as significant quality defects or delays in audit work [6][7] Group 5: Supervision and Penalties - The Audit Committee is tasked with monitoring the performance of the selected accounting firms and ensuring compliance with auditing standards [7][8] - Serious violations by accounting firms can lead to disqualification from future appointments [8]

会计师事务所选聘制度 仙鹤股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范仙鹤股份有限公司（以下简称"公司"）选聘（含续聘、改 聘）会计师事务所行为，切实维护股东利益，提高财务信息质量，保证财务信息 的真实性和连续性，根据《中华人民共和国公司法》《国有企业、上市公司选聘 会计师事务所管理办法》 《上海证券交易所股票上市规则》 《上海证券交易所上市 公司自律监管指引第 1 号——规范运作》等法律、法规和规范性文件及《仙鹤股 份有限公司章程》（以下简称"《公司章程》"）的相关规定，结合公司实际情况， 特制定本制度。 第二条 本制度所称选聘会计师事务所，是指公司根据相关法律法规要求， 聘任会计师事务所对财务会计报告发表审计意见、出具审计报告的行为。公司聘 任会计师事务所从事除财务会计报告审计之外的其他法定审计业务的，可比照本 制度执行。 第三条 公司选聘（含聘用或解聘）会计师事务所，应当由董事会审计委 员会审议同意后，提交董事会审议，并由股东会决定。公司不得在股东会决定前 委任会计师事务所。 第四条 会计师事务所的审计费用由股东会决定。 第五条 公司控股股东、实际控制人不得在董事会、股东会审议前，向 ...