Core Points - The article outlines the regulations and procedures for selecting and appointing accounting firms by the company to ensure the quality of audit work and financial information [1][2][3] - The selection process requires approval from the audit committee and the board of directors, followed by a decision from the shareholders' meeting [1][2][3] - The company must ensure that the selected accounting firm meets specific qualifications and has a good track record in audit quality [2][3][5] Group 1: Selection Process - The audit committee is responsible for proposing the selection of accounting firms and must evaluate their performance annually [3][4] - The selection methods include competitive negotiation, public bidding, and other means to ensure fairness and transparency [3][5] - The evaluation criteria for accounting firms include audit fees, qualifications, past performance, and quality management systems [6][7] Group 2: Audit Fees and Adjustments - Audit fees must be approved by the shareholders' meeting, and any significant changes in fees must be disclosed [7][8] - If audit fees decrease by 20% or more compared to the previous year, the company must explain the reasons in its disclosure documents [7][8] Group 3: Termination and Reappointment - The company must reappoint or replace the accounting firm under specific circumstances, such as quality issues or inability to meet obligations [8][9] - The audit committee must conduct a thorough investigation of the previous and proposed accounting firms' performance before making a recommendation for reappointment [9][10] Group 4: Compliance and Oversight - The company is required to maintain records of the selection and appointment process for at least ten years [8][11] - The audit committee must report any violations of the selection process to the board of directors and take appropriate actions against responsible parties [11][12]

南通江山农药化工股份有限公司 会计师事务所选聘制度 （2025 年修订） 第一章 总则 第一条 为规范南通江山农药化工股份有限公司（以下简称"公司"）选聘会 计师事务所（含续聘、改聘，下同）的行为，提高财务信息质量，保证财务信息 的真实性和连续性，切实维护股东利益，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》等法律、 法规、规范性文件以及《南通江山农药化工股份有限公司章程》（以下简称《公 司章程》）等规定，制定本制度。 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有证券期货相关业务资格，具有良 好的执业质量记录，并满足下列条件： （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）具有固定的工作场所、健全的组织机构和完善的内部管理和控制制度； （三）熟悉国家有关财务会计方面的法律、法规、规章和政策； （四）具有完成审计任务和确保审计质量的注册会计师； （五）认真执行有关财务审计的法律、法规、规章和政策规定，具有良好的 社会声誉和执业质量记录； 第二条 本制度所称选聘会计 ...

Core Viewpoint - The article outlines the selection and appointment process for accounting firms by Xiamen Yanjing New Materials Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring the quality and authenticity of financial information [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law of the People's Republic of China and the Shenzhen Stock Exchange listing rules [1]. - The company must not appoint an accounting firm before obtaining approval from the board of directors and the shareholders' meeting [2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and the necessary qualifications to conduct securities-related business [5]. - Firms must have a solid organizational structure, internal management systems, and a good reputation for audit quality [5][6]. Group 3: Selection Procedures - The board of directors' audit committee is responsible for the selection process and must propose candidates for the accounting firm [6][7]. - The selection process should be fair and transparent, utilizing competitive negotiations, public bidding, or other methods to assess the capabilities of accounting firms [8][9]. Group 4: Evaluation Criteria - Evaluation criteria for accounting firms must include audit fees, qualifications, past performance, quality management, and resource allocation [9][10]. - The quality management level of the accounting firm should carry a weight of no less than 40% in the evaluation [10]. Group 5: Appointment and Reappointment - The appointed accounting firm must fulfill its obligations as per the audit service agreement and cannot subcontract the audit work [7][8]. - The audit committee must evaluate the performance of the accounting firm annually before reappointment [8][9]. Group 6: Supervision and Penalties - The audit committee is responsible for supervising the audit work and ensuring compliance with laws and regulations [10][11]. - Serious violations by the accounting firm can lead to penalties, including termination of the contract and financial liability for responsible individuals [11].

Core Viewpoint - The article outlines the regulations and procedures for the selection and appointment of accounting firms by Zhengde Medical Supplies Co., Ltd, emphasizing the importance of maintaining audit quality and 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 appointment of accounting firms requires approval from the audit committee, board of directors, and shareholders' meeting [1][2]. - The controlling shareholders and actual controllers are prohibited from designating accounting firms or interfering with the independent review process [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and meet qualifications set by regulatory authorities [2]. - Firms must have a fixed workplace, sound organizational structure, and robust internal management systems [2]. - The firms should have a good reputation and a record of quality, with no criminal penalties related to securities and futures business in the last three years [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [2][3]. - Various methods such as competitive negotiation, public bidding, and invitation bidding should be employed to ensure fairness in the selection process [4][5]. - The selection process must include a detailed evaluation of the firms based on criteria such as audit fees, qualifications, and quality management [6][7]. Group 4: Evaluation and Reporting - The audit committee must evaluate the performance of the appointed accounting firms annually and report to the board of directors [3][6]. - The evaluation criteria should include audit fee quotes, quality management levels, and risk management capabilities [6][7]. - Any significant changes in audit fees must be disclosed, especially if they exceed a 20% change from the previous year [8]. Group 5: Reappointment and Replacement Procedures - The audit committee must conduct a thorough evaluation before reappointing an accounting firm for the next year [9]. - Specific conditions warranting the replacement of an accounting firm include significant quality defects or delays in audit work [9][10]. - If a firm is replaced during the annual audit period, a temporary appointment must be made, subject to shareholder approval [9][10]. Group 6: Supervision and Penalties - The audit committee must remain vigilant regarding any irregularities in the selection and appointment of accounting firms [28]. - Serious violations by accounting firms can lead to penalties, including dismissal and financial liability for responsible individuals [29][30]. - Both the company and the accounting firms must prioritize information security and comply with relevant laws and regulations [31].

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Hubei Ping An Electric Technology Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information. 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 appointed accounting firms must follow the established procedures for auditing financial reports and other statutory audit services [1] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess qualifications for securities and futures-related business and have a good record of professional quality [2] - Firms must have independent legal status, a fixed workplace, and a sound internal management system [2] - They should be familiar with national financial accounting laws and regulations and have registered accountants capable of ensuring audit quality [2] Group 3: Selection Procedures - The selection process should utilize competitive negotiation, public bidding, or other methods to ensure fairness and transparency [3] - The evaluation criteria for accounting firms must include audit fee quotes, qualifications, performance records, and quality management levels, with quality management weighted at no less than 40% [3][4] - The audit committee is responsible for overseeing the selection process and ensuring compliance with established policies [4] Group 4: Supervision and Accountability - The audit committee must regularly evaluate the performance of the appointed accounting firms and report to the board of directors [5] - Any significant changes in the auditing firm or issues related to audit quality must be closely monitored [5][6] - The document specifies procedures for replacing accounting firms, including notifying the outgoing firm and allowing them to present their case at shareholder meetings [7][8] Group 5: Compliance and Penalties - The audit committee is tasked with monitoring compliance with laws and regulations regarding the selection of accounting firms [9] - Serious violations by accounting firms can lead to their disqualification from future appointments [9] - The document stipulates that any economic losses resulting from violations will be borne by responsible individuals [9]

Core Viewpoint - The document outlines the selection and management procedures for accounting firms engaged in auditing financial statements for Jiangsu Leili Electric Motor Co., Ltd, aiming to enhance the quality of financial information disclosure [1][2][3]. 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 after review by the Audit Committee [1][2]. - The controlling shareholders and actual controllers are prohibited from interfering in the selection process before the Board and Shareholders' Meeting [1] Group 2: Conditions for Selection - Selected accounting firms must possess independent legal status and necessary qualifications as per regulatory requirements [1]. - Firms must have a fixed workplace, sound organizational structure, and robust internal management systems [1]. - They should demonstrate good professional ethics, quality records, and compliance with relevant laws and regulations [1][2]. Group 3: Selection Procedures - The Audit Committee is responsible for the selection process, including developing policies and evaluating candidates [2][3]. - The selection process involves competitive negotiation, public bidding, or other methods to ensure fairness [3]. - The Audit Committee must conduct a thorough review of the qualifications and performance of the accounting firms [3][4]. Group 4: Reappointment and Dismissal - The Audit Committee must evaluate the performance of the accounting firm before reappointment and submit a report to the Board [4][5]. - The company can only change accounting firms under specific circumstances, such as significant quality defects or inability to meet deadlines [5][6]. - A 30-day notice is required before dismissing or not renewing the contract with an accounting firm [5][6]. Group 5: Supervision and Penalties - The Audit Committee is tasked with supervising the selection process and ensuring compliance with laws and internal regulations [6][7]. - Any violations by the accounting firm can lead to penalties, including dismissal and financial liability for responsible individuals [7][8]. - The company must maintain proper documentation of the selection and evaluation processes for at least ten years [6].

第二章 选聘的会计师事务所的资格要求 第四条 公司选聘的会计师事务所应当具备以下资格： （一）具有独立的主体资格，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； 水羊集团股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 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》《深圳证券交易所创业板股票上市规 则（2025 年修订)》《深圳证券交易所上市公司自律监管指引第 2 号——创业板 上市公司规范运作（2025 年修订）》和《水羊集团股份有限公司章程》 （以下简称 《公司章程》）以及相关法律、法规要求，为进一步规范水羊集团股份有限公司 （以下简称"公司"）选聘、改聘执行年报审计业务的会计师事务所的有关行为， 提高财务信息披露质量，切实维护股东利益，特制定本制度。 第二条 公司选聘执行财务会计报表审计业务的会计师事务所相关行为，应 当遵照本制度，履行选聘程序并披露相关信息。选聘其他专项审计业务的会计师 事务所，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 ...

Core Viewpoint - The document outlines the selection and management procedures for accounting firms by Guangdong Fangyuan New Materials Group Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work and financial information [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and specific guidelines for state-owned enterprises and listed companies [1]. - The company must not appoint accounting firms without prior approval from the audit committee, board of directors, and shareholders [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation for audit quality [2]. - Firms must have a solid organizational structure and internal management systems in place [2]. Group 3: Selection Procedures - The audit committee is responsible for the selection process, which includes developing policies, initiating selection, and evaluating candidates [3][4]. - The selection process must be competitive and transparent, utilizing methods such as public bidding and competitive negotiation [3][4]. Group 4: Evaluation Criteria - Evaluation factors for selecting accounting firms include audit fees, qualifications, past performance, quality management, and resource allocation [5]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5]. Group 5: Special Provisions for Replacing Accounting Firms - The company must replace accounting firms under specific circumstances, such as significant quality deficiencies or inability to meet reporting deadlines [6]. - The audit committee must conduct thorough investigations before recommending a replacement [6][7]. Group 6: Supervision and Penalties - The audit committee must monitor the performance of accounting firms and report any violations to the board of directors [8][9]. - Serious violations by accounting firms can lead to penalties, including termination of contracts and financial liabilities for responsible personnel [9][10]. Group 7: Implementation and Effectiveness - The document will take effect upon approval by the board of directors and will be subject to relevant laws and regulations [11][12].

Core Viewpoint - The document outlines the selection process and quality requirements for accounting firms engaged by Shenzhen Longke Technology Co., Ltd, aiming to enhance audit quality and financial information integrity [1][2]. Group 1: General Principles - The company establishes a system for selecting accounting firms to comply with national regulations and improve audit quality [1]. - The selection process requires approval from the audit committee, board of directors, and shareholders [1][2]. - The controlling shareholders and actual controllers are prohibited from interfering in the selection process [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess necessary qualifications and have experience with at least three listed companies without major quality issues [1]. - Firms must adhere to auditing laws and maintain good professional ethics and reputation [1]. - The new accounting firm must not have received administrative penalties related to securities and futures business in the past year [1]. Group 3: Selection Procedures - The internal audit department conducts investigations and submits reports on the quality and integrity of competing firms [2]. - The audit committee reviews qualifications and submits recommendations to the board for approval [2]. - The selection process can include public bidding, invited bidding, and competitive negotiation to ensure fairness [2][3]. Group 4: Evaluation Standards - The evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [4]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4][5]. Group 5: Responsibilities of the Audit Committee - The audit committee is responsible for establishing selection policies, reviewing proposals, and evaluating the performance of the selected accounting firms [6][9]. - The committee must conduct post-audit evaluations and report findings to the board [9][10]. Group 6: Reappointment and Dismissal Procedures - The company must notify accounting firms 30 days in advance before dismissing or not renewing their contracts [8]. - The audit committee must evaluate the quality of the accounting firm before recommending reappointment [8][9]. - Any changes in accounting firms must be disclosed, including reasons for dismissal and the previous firm's comments [8][9]. Group 7: Supervision and Penalties - The audit committee must monitor compliance with laws and the execution of audit agreements [10]. - Serious violations by accounting firms can lead to non-reappointment based on shareholder resolutions [10].

Core Viewpoint - The document outlines the selection and appointment process for accounting firms by Zhejiang Zhongxin Fluorine Materials Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information [1][10]. Group 1: Selection Process - The company must obtain approval from the audit committee before appointing an accounting firm for annual financial statement audits and internal control audits [1][2]. - The selection of accounting firms can be conducted through competitive negotiations, public bidding, invitation bidding, or single selection to ensure fairness and transparency [3][4]. - The company is required to publish selection documents through public channels, including the company website, detailing the selection criteria and evaluation standards [4][5]. Group 2: Evaluation Criteria - The evaluation of accounting firms must include factors such as audit fee quotes, qualifications, professional records, quality management levels, work plans, and risk management capabilities [5][6]. - Quality management level must account for at least 40% of the evaluation score, while audit fee quotes should not exceed 15% [5][6]. - The average audit fee quote of all compliant firms will serve as the benchmark for scoring [6]. Group 3: Responsibilities of the Audit Committee - The audit committee is responsible for overseeing the selection process, including developing policies, reviewing selection documents, and evaluating the performance of the appointed accounting firm [2][5]. - The committee must submit annual evaluation reports on the performance of the accounting firm to the board of directors [2][6]. - The audit committee should exercise caution in cases of frequent changes in accounting firms or significant fluctuations in audit fees [8][9]. Group 4: Contractual and Compliance Obligations - The company must ensure that the selected accounting firm adheres to information security management standards and includes specific clauses in the contract regarding data protection [7][8]. - Any changes in the accounting firm must be completed before the end of the fourth quarter of the audited year [8][9]. - The company is required to disclose information regarding the accounting firm's service duration and audit fees in its annual financial reports [7][8].