会计师事务所选聘制度

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豫光金铅: 河南豫光金铅股份有限公司会计师事务所选聘制度
Zheng Quan Zhi Xing· 2025-07-04 16:34
Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Henan Yuguang Gold Lead Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality 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 Securities Law of the People's Republic of China [1]. - The appointment process requires approval from the audit committee, board of directors, and shareholders [1][2]. - The controlling shareholders and actual controllers are prohibited from designating accounting firms before the board and shareholders' approval [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess necessary qualifications as per regulatory requirements and have a solid organizational structure and internal management [2]. - Firms must have a good track record in providing audit services to listed companies and must not have been penalized by regulatory bodies [2][3]. - Confidentiality and data security must be maintained by the accounting firms [2]. Group 3: Selection Procedures - The audit committee is responsible for establishing selection policies, initiating the selection process, and evaluating the proposals [3][4]. - Competitive negotiation, public bidding, and other transparent methods must be used to ensure fairness in the selection process [3][4]. - The selection results must be publicly disclosed, including the chosen firm and audit fees [4]. Group 4: Evaluation and Scoring - The evaluation criteria for accounting firms must include audit fees, qualifications, performance history, and risk management capabilities [5][6]. - Quality management should have a weight of at least 40% in the evaluation, while audit fees should not exceed 15% [5][6]. - The average audit fee from compliant firms will serve as the benchmark for scoring [6]. Group 5: Procedures for Reappointment - The company may reappoint accounting firms under specific circumstances, such as significant quality deficiencies or failure to meet deadlines [7][8]. - The audit committee must investigate the quality of both the previous and proposed firms during the reappointment process [8]. Group 6: Supervision and Penalties - The audit committee is tasked with evaluating the performance of the appointed accounting firms and ensuring compliance with laws and regulations [9]. - Any violations by the selected firms that lead to severe consequences must be reported to the board for appropriate action [9]. Group 7: Implementation and Authority - The new selection system will take effect upon approval by the board and will replace the previous system [10]. - The board retains the rights to interpret and amend the selection system as necessary [10].
*ST凯鑫: 会计师事务所选聘制度
Zheng Quan Zhi Xing· 2025-07-03 16:27
Core Viewpoint - The document outlines the procedures and requirements for Shanghai Kaixin Separation Technology Co., Ltd. in selecting and appointing accounting firms, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work [1][2]. Group 1: Selection Process - The selection of accounting firms must be approved by the audit committee, submitted to the board of directors, and ultimately decided by the shareholders' meeting [2][3]. - The audit committee is responsible for proposing the selection of accounting firms, overseeing the audit work, and evaluating the performance of the appointed firms [3][6]. - The company must use competitive negotiation, public bidding, or invitation bidding to ensure a fair and just selection process [5][6]. Group 2: Quality Requirements - Selected accounting firms must possess independent qualifications, a stable workplace, and a good reputation for audit quality [4][5]. - The company should pay attention to any administrative penalties or investigations related to the accounting firms' quality over the past three years [3][4]. Group 3: Audit Committee Responsibilities - The audit committee must evaluate the performance of the accounting firms annually and report to the board of directors [6][9]. - The committee should maintain caution regarding changes in accounting firms, especially if there are multiple changes within a year or significant fluctuations in audit fees [4][6]. Group 4: Documentation and Compliance - The company must archive all documents related to the selection and appointment of accounting firms for at least ten years [6][9]. - Any changes in accounting firms must be completed before the end of the fourth quarter of the audited year [7][8].
华人健康: 会计师事务所选聘制度
Zheng Quan Zhi Xing· 2025-07-03 16:05
Core Viewpoint - The document outlines the procedures and requirements for selecting and changing accounting firms for Anhui Huaren Health Pharmaceutical Co., Ltd, emphasizing the importance of maintaining independence and quality in the auditing process [1][2][3]. Group 1: General Principles - The audit fees for the accounting firm are determined by the shareholders' meeting [1] - The controlling shareholders and actual controllers are prohibited from designating accounting firms or interfering with the audit committee's independent duties [1] - 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][2] Group 2: Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications and meet the requirements set by the China Securities Regulatory Commission [1][2] - Firms must have a fixed workplace, sound organizational structure, and robust internal management systems [1] - The auditing team must include registered accountants who have not faced criminal or administrative penalties related to their professional conduct in the last three years [1][2] Group 3: Selection Procedures - The audit committee, independent directors, or a majority of the board can propose the hiring of an accounting firm [2][3] - The selection process must be competitive, utilizing methods such as competitive negotiation, public bidding, or invitation to tender [2][3] - The company must publicly disclose the selection documents, including evaluation criteria and scoring standards [2][3] Group 4: Evaluation and Reporting - The audit committee is responsible for evaluating the performance of the accounting firm annually and reporting to the board [2][3] - Evaluation criteria must include audit fees, qualifications, quality management, and risk management capabilities [4][5] - Significant changes in audit fees (over 20%) must be disclosed, including reasons for the change [6] Group 5: Change of Accounting Firms - The company must change accounting firms under specific circumstances, such as quality issues or failure to meet obligations [8][9] - The audit committee must communicate with both the outgoing and incoming firms to assess quality and integrity [9][10] - The reasons for changing firms must be disclosed, along with communication details with the previous firm [11][12]
御银股份: 会计师事务所选聘制度(2025年修订)
Zheng Quan Zhi Xing· 2025-07-02 16:36
第一章 总则 第一条 为进一步规范广州御银科技股份有限公司(以下简称"公司")选聘 (包括新聘、续聘、改聘,下同)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,公司依据《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 规和《广州御银科技股份有限公司章程》 广州御银科技股份有限公司 会计师事务所选聘制度 (以下简称"《公司章程》")的有关规定, 特制定本制度。 第二条 本制度所称选聘会计师事务所,是指公司根据有关法律法规要求, 聘任会计师事务所对公司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,可以 参考本制度执行。 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、股东会审议通过前聘请会计师事务所开展审计业务。 第四条 持有公司 5%以上股份的股东、控股股东及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。 ...
科思科技: 选聘会计师事务所制度
Zheng Quan Zhi Xing· 2025-07-01 16:41
Core Viewpoint - The document outlines the procedures and requirements for Shenzhen Kesi Technology Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of financial information and protecting shareholder interests [1][2][4]. Group 1: Selection Process - The audit committee is responsible for the selection of accounting firms and must supervise the audit work [2]. - The selection process can include competitive negotiations, public bidding, and other methods to ensure fairness and transparency [2][4]. - The company must publish the selection results, including the proposed accounting firm and audit fees [4][5]. Group 2: Quality Requirements - Selected accounting firms must possess independent legal status and relevant qualifications as per national regulations [1][2]. - Firms must have a solid organizational structure, internal management systems, and a good record of compliance with auditing standards [1][2]. - The evaluation of accounting firms should focus on their quality management level, with a minimum weight of 40% in the scoring system [5]. Group 3: Audit Fees and Adjustments - The company should not set a maximum price for audit fees unless justified in the selection documents [5][6]. - Audit fees can be adjusted based on factors like consumer price index changes and business complexity, with a requirement to disclose significant decreases [6][7]. Group 4: Supervision and Accountability - The audit committee must remain vigilant regarding changes in accounting firms, especially if they occur close to the reporting period or if there are multiple changes within a year [8][9]. - Serious violations by accounting firms can lead to their disqualification from future audits [9]. Group 5: Documentation and Reporting - The company must maintain proper documentation of the selection and evaluation process for at least 10 years [8][9]. - Annual reports must disclose information about the accounting firm, including service duration and audit fees [7][8].
唐源电气: 会计师事务所选聘制度(2025年6月)
Zheng Quan Zhi Xing· 2025-07-01 16:40
Core Viewpoint - The document outlines the selection and management procedures for accounting firms at Chengdu Tangyuan Electric Co., Ltd, emphasizing the importance of maintaining high-quality financial reporting and 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 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]. 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 [1]. - Firms must have a fixed workplace, a sound organizational structure, and adequate resources to ensure audit quality [1]. Group 3: Selection Procedures - The Audit Committee is responsible for establishing policies and processes for selecting accounting firms, including proposing the initiation of selection work [2][3]. - The selection process must be competitive and transparent, utilizing methods such as competitive negotiation and public bidding [2][3]. Group 4: Evaluation Criteria - Evaluation criteria for selecting accounting firms include audit fees, qualifications, professional records, quality management levels, and risk management capabilities [4]. - Quality management level must have a weight of no less than 40% in the evaluation [4]. Group 5: Reappointment and Dismissal Procedures - The Audit Committee must evaluate the performance of the accounting firm before reappointment and submit a report to the Board of Directors [5][6]. - If a firm is to be dismissed, the reasons must be disclosed in detail, including any statements from the dismissed firm [7][8]. Group 6: Supervision and Penalties - The Audit Committee is tasked with ensuring that selected accounting firms adhere to ethical standards and perform their duties diligently [9]. - Serious violations by accounting firms can lead to penalties, including dismissal and financial liability for responsible individuals [9][10]. Group 7: Reporting and Disclosure - The company is required to disclose evaluations of the accounting firm's performance and the Audit Committee's supervisory activities annually [10]. Group 8: Miscellaneous Provisions - Any matters not covered by this system will be governed by relevant national laws and regulations [11]. - The system becomes effective upon approval by the Board of Directors [11].
福莱新材: 会计师事务所选聘制度
Zheng Quan Zhi Xing· 2025-07-01 16:30
Core Viewpoint - The document outlines the procedures and requirements for Zhejiang Fulai New Materials Co., Ltd. in selecting and appointing accounting firms, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work [1][2][3]. Group 1: Selection Process - The selection of accounting firms must be approved by the audit committee and the board of directors, and ultimately decided by the shareholders' meeting [3][4]. - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit work [3][4]. - The company must use competitive negotiation, public bidding, or invitation bidding to select accounting firms, ensuring transparency and fairness in the process [9][10]. Group 2: Quality Requirements - Selected accounting firms must have independent qualifications, a good reputation, and no significant audit quality issues in the past [5][6]. - The firms must comply with relevant laws and regulations, and their registered accountants should not have faced administrative penalties in the last three years [5][6]. Group 3: Evaluation Criteria - The evaluation of accounting firms should include audit fees, qualifications, past performance, quality management, and resource allocation [11][12]. - The average audit fee of all qualified firms will serve as the benchmark for scoring proposals [13][14]. Group 4: Supervision and Reporting - The audit committee must regularly evaluate the performance of the appointed accounting firms and report to the board of directors [31][32]. - Any violations by the accounting firms must be reported to the board, and appropriate actions will be taken based on the severity of the violations [33][34]. Group 5: Contractual Obligations - The appointed accounting firms must fulfill their obligations as per the audit business agreement and complete the audit within the stipulated time [22][23]. - If the audit firm has served for five consecutive years, they must be replaced to ensure independence [10].
卓胜微: 会计师事务所选聘制度
Zheng Quan Zhi Xing· 2025-06-30 17:06
江苏卓胜微电子股份有限公司 第一章 总则 第一条 为规范江苏卓胜微电子股份有限公司(以下简称"公司")选聘(含续聘、改聘,下 同)会计师事务所行为,提高财务信息质量,切实维护股东合法权益,根据《中华人民共和国公 司法》 (一)具有独立的法人资格和证券期货相关业务资格; (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及控制制度; 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,不得干预审计委员会独立履行审核职责。 第二章 会计师事务所选聘基本要求 第五条 公司选聘的会计师事务所应当满足下列基本条件: 特制定本制度。 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,应当遵 照本制度执行。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,可比照 本制度执行。 第三条 公司选聘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。 《中华人民共和国会计法》 《国有企业、上市公司选聘会计师事务所管理办法》等有关规定, (三)熟悉国家财务会计方面的法律、法规、规章和政策; ...
金逸影视: 会计师事务所选聘制度(2025年6月)
Zheng Quan Zhi Xing· 2025-06-30 16:45
广州金逸影视传媒股份有限公司 Guangzhou Jinyi Media Corporation 第三章 选聘会计师事务所程序 第六条 下列机构或人员可以向公司董事会提出聘请会计师事务所的议案: (一)审计委员会; (二)过半数独立董事或1/3以上的董事; 会计师事务所选聘制度 第一章 总则 第七条 审计委员会负责选聘会计师事务所,并监督其审计工作开展情况。审计委 员会应当切实履行下列职责: 第一条 为规范广州金逸影视传媒股份有限公司(以下简称"公司")选聘(含续聘、 改聘,下同)会计师事务所的行为,切实维护股东利益,提高审计工作和财 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》 《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、 规范性文件和《广州金逸影视传媒股份有限公司章程》(以下简称"《公司 章程》 ")的规定,结合公司实际,制定本制度。 广州金逸影视传媒股份有限公司 第二章会计师事务所执业质量要求 (一) 按照董事会的授权制定选聘会计师事务所的政策、流程及相关内部控 制制度; 第二条 公司选聘执行年报审计业务,并对财务会计报告、内部控制等发表审计意 见、出具审计报告 ...
华东医药: 会计师事务所选聘制度
Zheng Quan Zhi Xing· 2025-06-30 16:45
Core Points - The document outlines the procedures and requirements for East China Pharmaceutical Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations [1][2][12] - The selection process involves the audit committee, which is responsible for proposing, evaluating, and recommending accounting firms to the board of directors and shareholders [6][7][11] Group 1: General Provisions - The company must adhere to laws such as the Company Law and Securities Law when appointing accounting firms [1] - The selection of accounting firms must be approved by the audit committee, board of directors, and shareholders [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications and meet specific regulatory requirements [2] - Firms must have a good reputation and a record of quality management, with no significant penalties in the last three years related to securities and futures business [2][5] Group 3: Selection Procedures - The audit committee can initiate the selection process and is responsible for drafting policies and evaluating proposals [6][7] - Various selection methods include competitive negotiation, public bidding, and invitation bidding [3][4] Group 4: Evaluation Criteria - Evaluation factors for accounting firms include audit fees, qualifications, quality management, and risk management capabilities [5][6] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5] Group 5: Supervision and Reporting - The company must disclose information about the accounting firms, including service duration and audit fees, in annual reports [11] - The audit committee is tasked with monitoring compliance with laws and evaluating the performance of the appointed accounting firms [11][30]