Core Viewpoint - The article outlines the selection system for accounting firms at Xuan Ya International Marketing Technology (Beijing) Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information through a structured selection process [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and the company's articles of association [1]. - The selection process includes hiring, re-hiring, and dismissing accounting firms, which requires approval from the audit committee, the board of directors, and the shareholders' meeting [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must be legally established, possess relevant qualifications, and have a solid organizational structure and quality control system [1]. - Firms must be familiar with national financial regulations and have a good reputation and track record [1][2]. Group 3: Responsibilities of the Audit Committee - The audit committee is responsible for organizing the selection process, proposing candidates, and evaluating the performance of the selected accounting firms [1][2]. - The committee must submit annual evaluation reports on the performance of the hired accounting firms to the board of directors [1][2]. Group 4: Selection Procedures - The selection process can involve competitive negotiations, public invitations, or single invitations to ensure fairness and transparency [2][3]. - The audit committee initiates the selection process and oversees the qualification review of the participating accounting firms [3][4]. Group 5: Special Provisions for Dismissal - The company must notify the accounting firm of its dismissal or non-renewal at least 10 days before the shareholders' meeting [6][7]. - The audit committee must evaluate the reasons for dismissal and provide a report to the board of directors [6][7]. Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection process and ensuring compliance with laws and regulations [8]. - Any violations by the selected accounting firms can lead to penalties, including financial compensation for losses incurred by the company [8][9].

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Zhejiang Dingli Machinery Co., Ltd, aiming to enhance audit quality and protect shareholder interests [1][2]. Group 1: General Principles - The company establishes a system for the selection of accounting firms to ensure compliance with relevant laws and regulations, including the Company Law and the Shanghai Stock Exchange listing rules [1]. - The selection process must be approved by the Audit Committee and the Board of Directors, with final decisions made by the shareholders' meeting [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 should have a solid organizational structure, internal management systems, and familiarity with relevant financial regulations [2]. Group 3: Selection Procedures - The company may use competitive negotiation, public selection, invitation selection, or single selection methods to ensure a fair and transparent process [3]. - Evaluation criteria for accounting firms include audit fees, qualifications, past performance, quality management, and resource allocation [3][4]. Group 4: Responsibilities of the Audit Committee - The Audit Committee is responsible for overseeing the selection process, evaluating the performance of the accounting firm, and reporting to the Board of Directors [4][5]. - The committee must ensure that the selection process adheres to established policies and internal controls [4]. Group 5: Appointment and Reappointment - The company can adjust audit fees based on various factors, and significant decreases in fees must be disclosed [5]. - If the Audit Committee recommends reappointment based on satisfactory performance, it must be approved by the Board and shareholders [5]. Group 6: Circumstances for Replacement - The company must replace the accounting firm if there are significant quality issues, inability to meet deadlines, or if the firm requests termination of services [7]. - The process for replacing an accounting firm must be timely to avoid delays in financial reporting [7]. Group 7: Supervision and Penalties - The Audit Committee must monitor for any irregularities, such as frequent changes in accounting firms or significant fluctuations in audit fees [8]. - Serious violations by the accounting firm can lead to termination of services and potential penalties for responsible individuals [8][9]. Group 8: Miscellaneous Provisions - The document specifies that any unaddressed matters will follow relevant laws and regulations, and the Board of Directors is responsible for interpreting the provisions [11][12].

Core Viewpoint - The article outlines the selection system for accounting firms at Qipai Technology Co., Ltd., detailing the procedures, quality requirements, and evaluation criteria for hiring auditors to ensure compliance and maintain audit quality [1][2][3]. Group 1: General Principles - The selection of accounting firms must comply with the Company Law of the People's Republic of China and relevant regulations [1]. - The selection process requires approval from the board's audit committee and must be reviewed by the board and shareholders [1][2]. - Major shareholders and actual controllers are prohibited from interfering in the selection process before board and shareholder meetings [1] Group 2: Quality Requirements - Selected accounting firms must have a good record of professional quality and meet specific qualifications as per the Securities Law [1][2]. - Firms must possess independent legal status, necessary qualifications, and a solid internal management system [1][2][3]. - The firms should be familiar with relevant financial laws and regulations and have registered accountants capable of ensuring audit quality [1][2][3]. Group 3: Selection Procedures - The audit committee is responsible for the selection process and must establish policies and procedures for hiring accounting firms [1][2][3]. - Various selection methods such as competitive negotiation, public bidding, and invitation bidding must be employed to ensure fairness [2][3]. - The selection results must be publicly disclosed, including the chosen firm and audit fees [3][4]. Group 4: Evaluation Criteria - Evaluation factors for selecting accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [4][5]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4][5]. - The average audit fee of all qualified firms will serve as the benchmark for scoring [4][5]. Group 5: Contract and Reporting - The contract with the selected accounting firm is valid for one year and can be renewed based on performance evaluations [7][8]. - The audit committee must evaluate the performance of the accounting firm annually and report to the board [7][9]. - Any significant changes in audit fees or quality issues must be disclosed in the financial reports [5][9]. Group 6: Other Requirements - The company must maintain records of the selection process for at least ten years and ensure compliance with information security regulations [11][12]. - The audit committee must report any violations of the selection process that lead to serious consequences to the board [12]. - The company must disclose the service duration and fees of the accounting firm in its annual financial reports [9][12].

Core Viewpoint - The document outlines the selection and management procedures for accounting firms by Jiangsu Rongtai Industrial 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 the company's articles of association [1]. - The company must not appoint an accounting firm without prior approval from the board of directors and the shareholders' meeting [1][2]. - Major 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 as per the China Securities Regulatory Commission and relevant authorities [2]. - Firms must have a stable workplace, sound organizational structure, and robust internal management systems [2]. - The auditors must have a clean record without administrative penalties related to securities and futures in the past 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 stakeholders, including the audit committee and independent directors, can propose the appointment of accounting firms [2]. - The selection process must be fair and transparent, utilizing competitive negotiations, public bidding, or other methods to assess the capabilities of accounting firms [4][5]. Group 4: Evaluation and Scoring - The evaluation of accounting firms must consider factors such as audit fees, qualifications, quality management, and risk management capabilities [6][10]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [6]. Group 5: Reappointment and Dismissal - The audit committee can recommend reappointment of firms that meet the selection criteria without going through the full selection process again [7][8]. - The company must notify accounting firms 30 days in advance before dismissing or not renewing their contracts [9][10]. Group 6: Supervision and Penalties - The company must disclose annual evaluations of the accounting firms' performance and the audit committee's supervisory activities [11]. - Serious violations by accounting firms can lead to dismissal and potential penalties for responsible individuals [12][13]. Group 7: Other Provisions - The company and accounting firms must maintain proper documentation of the selection and evaluation processes for at least ten years [14]. - Information security measures must be in place to protect sensitive data during the selection and auditing processes [15].

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Jiangsu Kangzhong Digital Medical Technology Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work and financial information. Group 1: General Principles - The purpose of the selection system is to standardize the appointment of accounting firms, protect shareholder interests, and improve audit quality [1] - The term "selection of accounting firms" refers to the hiring of firms to provide audit opinions and reports on financial statements [1] Group 2: Requirements for Accounting Firms - Selected accounting firms must possess relevant qualifications as per national regulatory authorities and the China Securities Regulatory Commission [2] - Firms should have a stable workplace, sound organizational structure, and effective internal management and control systems [2] - A good record of audit quality and the ability to undertake associated risks are essential [2] - Firms must comply with financial auditing laws and possess registered accountants capable of ensuring audit quality [2] Group 3: Selection Procedures - The selection process requires approval from the audit committee and the board of directors, followed by a decision from the shareholders' meeting [2] - The audit committee is responsible for overseeing the selection process and ensuring compliance with internal controls [2] - Competitive negotiation, public bidding, and other methods must be used to ensure a fair selection process [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] - The company should not set a maximum price unless justified in the selection documents [4] Group 5: Audit Fee Adjustments - Audit fees can be adjusted based on changes in consumer price index, average wage levels, and business complexity [5] - If audit fees decrease by 20% or more compared to the previous year, the company must disclose the reasons and details in its information disclosure documents [5] Group 6: Supervision and Reporting - The audit committee must evaluate the performance of the accounting firm annually and report to the board of directors [6] - Any changes in accounting firms must be disclosed, including reasons and communication with previous firms [6] - The company must maintain records of all selection and evaluation documents for at least 10 years [7] Group 7: Miscellaneous Provisions - In case of inconsistencies with laws or regulations, the relevant legal provisions will prevail [8] - The board of directors is responsible for interpreting the selection system [8] - The system takes effect upon approval by the board of directors [8]

Core Points - The article outlines the selection system for accounting firms at Xiamen Yingqu Technology Co., Ltd, aiming to standardize the hiring process and enhance financial information quality while protecting shareholder interests [1][2][3] 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 Securities Law [1] - The selection process requires approval from the Board of Directors and the Shareholders' Meeting, ensuring no hiring occurs before these approvals [2][3] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and meet qualifications set by the China Securities Regulatory Commission [5] - Firms should have a good reputation, no significant quality issues in the past three years, and comply with relevant financial auditing laws [5][6] Group 3: Selection Procedures - The Audit Committee is responsible for proposing the selection of accounting firms and overseeing the auditing process [7] - The selection process includes competitive negotiations, public bidding, and invitation bidding to ensure fairness and transparency [10][11] Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fee quotes, qualifications, quality management levels, and risk management capabilities [11][12] - Quality management levels must account for at least 40% of the evaluation score, while audit fee quotes should not exceed 15% [12][13] Group 5: Special Provisions for Replacing Accounting Firms - The company must replace accounting firms if there are significant quality defects or if the firm cannot meet auditing deadlines [23][24] - The Audit Committee must conduct due diligence and provide a written report when proposing a replacement [25][26] Group 6: Supervision and Penalties - The Audit Committee is tasked with supervising the selection process and ensuring compliance with laws and regulations [29] - Serious violations by accounting firms can lead to penalties, including termination of contracts and financial liabilities for responsible individuals [31][32] Group 7: Miscellaneous - The selection system will be revised in accordance with future laws and regulations, ensuring compliance with national standards [33][34]

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Baoding Dongli Machinery Manufacturing Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring the quality of financial information [1][2]. Group 1: Selection Process - The selection of accounting firms must be approved by the Board of Directors and the shareholders' meeting, ensuring no interference from controlling shareholders before these approvals [2][3]. - The Audit Committee is responsible for proposing the selection of accounting firms and overseeing the audit process, including establishing policies and evaluating proposals [3][4]. Group 2: Quality Requirements - Selected accounting firms must possess independent legal status, relevant qualifications, and a good record of professional ethics and audit quality [2][5]. - The Audit Committee must maintain vigilance regarding changes in accounting firms, especially concerning quality issues or significant fee changes [4][5]. Group 3: Appointment Procedures - The selection process should involve competitive negotiations, public bidding, or invited bidding to ensure fairness and transparency [4][5]. - The selected accounting firm can be retained for a maximum of eight years, with the possibility of renewal upon approval from the Board and shareholders [5][6]. Group 4: Evaluation and Reporting - The Audit Committee must evaluate the performance of the accounting firm annually and report to the Board [3][12]. - Any significant changes in audit fees or the need for a change in the accounting firm must be disclosed in the financial reports [8][9]. Group 5: Termination and Replacement - The company must replace the accounting firm if there are significant quality defects or if the firm cannot meet reporting deadlines [10][11]. - The Audit Committee is responsible for investigating the reasons for any termination and must follow proper procedures for appointing a new firm [10][11].

Core Viewpoint - The document outlines the procedures and requirements for Shenzhen Xunjiexing Technology Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of audit services and protecting shareholder interests [1][2][3]. Group 1: Selection Process - The selection of accounting firms must be approved by the Audit Committee and subsequently by the Board of Directors and the Shareholders' Meeting [1][2]. - The company must employ competitive negotiation, public bidding, invitation bidding, or single selection methods to ensure fairness and transparency in the selection process [3][4]. - The Audit Committee is responsible for proposing the selection process, evaluating candidates, and submitting recommendations to the Board of Directors [2][3]. Group 2: Quality Requirements - Selected accounting firms must meet the qualifications required by the Securities Law for A-share listed companies and have a good record of professional quality [2]. - Firms must have a fixed workplace, sound organizational structure, and robust internal management systems [2]. - The evaluation criteria for selecting accounting firms include audit fees, qualifications, professional records, quality management levels, and risk management capabilities [5][6]. Group 3: Audit Fees and Adjustments - Audit fees can be adjusted based on factors such as consumer price index changes and business complexity, with a requirement to disclose significant decreases in fees [6][7]. - The company should not set a maximum price for audit fees unless justified in the selection documents [5][6]. Group 4: Supervision and Accountability - The Audit Committee must monitor the performance of the selected accounting firms and report on their compliance with audit agreements [10][11]. - If an accounting firm exhibits significant quality defects or fails to meet obligations, the company must consider changing firms [9][10]. - The company is required to disclose information regarding the accounting firm's service duration, audit fees, and performance evaluations in its annual report [8][9].

会计师事务所选聘制度 创意信息技术股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范创意信息技术股份有限公司（以下简称"公司"）选聘（含 续聘、改聘）会计师事务所行为，提升财务信息质量，维护股东利益，根据《中 华人民共和国公司法》 《深圳证券交易所创业板股票上市规则》 《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》《国有企业、上市 公司选聘会计师事务所管理办法》等相关规定，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报告发表审计意见、出具审计报告的行为。公司选聘（含 续聘、改聘）会计师事务所进行会计报表审计需遵照本制度执行。选聘会计师事 务所进行其他专项审计业务，可参照本制度执行。 第三条 公司选聘（含续聘、改聘）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"）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、股东会审议前聘请会计师事务所开展审计业务。 第四条 公司控股股东、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，也不得干预审计委员会 ...

Core Points - The article outlines the selection system for accounting firms at Chipown Microelectronics (Shanghai) Co., Ltd, aiming to standardize the process and protect shareholder interests while enhancing audit quality and financial information disclosure [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws, regulations, and the company's articles of association [1] - The selection process requires approval from the audit committee, board of directors, and shareholders [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess valid qualifications, a stable workplace, and a good reputation for audit quality [2][3] - Firms must maintain confidentiality regarding company information and comply with the regulations set by the China Securities Regulatory Commission [1][2] Group 3: Selection Procedures - The audit committee is responsible for the selection process, including developing policies, evaluating candidates, and proposing recommendations to the board [2][3] - Various selection methods can be employed, such as competitive negotiation and public selection, ensuring fairness and transparency [2][3] Group 4: Appointment and Evaluation - The appointed accounting firm must fulfill its obligations as per the agreement and complete the audit within the stipulated time [4][5] - The audit committee must evaluate the performance of the accounting firm annually and report to the board [4][5] Group 5: Special Provisions for Replacement - If a firm is to be replaced, a 20-day prior notice is required, and the firm can present its case during the shareholders' meeting [5][6] - The company must disclose reasons for changing firms and any communication with previous auditors [5][6] Group 6: Other Regulations - The company must maintain proper documentation of the selection process for at least ten years [6][7] - Any conflicts between this system and existing laws or regulations will defer to the latter [7]