Core Viewpoint - The document outlines the regulations and procedures for selecting accounting firms at Yingkang Life Technology Co., Ltd, emphasizing the importance of maintaining shareholder rights and ensuring the quality of financial audits [1][2]. Group 1: General Principles - The selection of accounting firms must adhere to relevant laws and regulations, including the Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies [2]. - The selection process should ensure fairness and impartiality [2]. Group 2: Responsibilities of the Audit Committee - The Audit Committee is responsible for proposing the selection of accounting firms and supervising their audit work [3]. - The committee must evaluate the qualifications of the accounting firms and submit a report on their performance at least once a year [3][4]. Group 3: Conditions for Selected Accounting Firms - Selected accounting firms must possess independent qualifications and meet the requirements set by regulatory authorities [5]. - They should have a good reputation and a record of quality in their auditing practices [5]. Group 4: Selection Methods - The company may use competitive negotiation, public bidding, or invitation bidding to select accounting firms [6]. - The selection process must be transparent, with results publicly announced [6]. Group 5: Selection Procedures - The general procedure for selecting accounting firms includes qualification review, board approval, and signing an audit agreement [7][8]. - The Audit Committee must evaluate the performance of the accounting firms annually and can propose reappointment if the performance is satisfactory [8]. Group 6: Special Provisions for Reappointment - The Audit Committee should evaluate the performance of the accounting firm before proposing reappointment [9]. - If the firm is to be replaced, the reasons must be disclosed in detail during the shareholders' meeting [9]. Group 7: Supervision and Penalties - The Audit Committee is responsible for supervising the selection process and ensuring compliance with laws and regulations [10]. - Violations of the selection regulations can lead to penalties, including the dismissal of the accounting firm and disciplinary actions against responsible personnel [10][11].

广东领益智造股份有限公司 会计师事务所选聘制度 广东领益智造股份有限公司 （2025 年 6 月） 第一章 总 则 第一条 为规范广东领益智造股份有限公司（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》《深圳证券交易所股票上市规则》《国有企业、上市公司选 聘会计师事务所管理办法》等相关法律、行政法规、规范性文件及《公司章程》的有关规定， 结合公司实际情况，制定本制度。 第二条 本制度所称选聘、改聘会计师事务所，是指根据相关法律法规要求，聘任会计 师事务所对年度财务会计报告发表审计意见、出具审计报告的行为。 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"）审核 后，报经董事会和股东会审议。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，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 第五条 公司选聘的会计师事务所应当符合《中华人民共和国证券法》规定的业务资 ...

Core Viewpoint - The document outlines the selection system for accounting firms at Shanghai Cambridge Technology Co., Ltd., aiming to standardize the hiring process, enhance audit quality, and protect shareholder interests [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Securities Law and Company Law [1][2]. - The company’s audit committee is responsible for the selection and supervision of the accounting firm [2][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must have independent legal status, a fixed workplace, and a good reputation in audit quality [5][6]. - The firms must be familiar with national financial laws and have qualified registered accountants to ensure audit quality [5][6]. Group 3: Selection Process - The selection process should be competitive and transparent, utilizing methods such as competitive negotiation and public bidding [3][4]. - The audit committee must evaluate the qualifications of the accounting firms and submit recommendations to the board of directors [4][5]. Group 4: Evaluation Criteria - Evaluation criteria 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][6]. Group 5: Contractual and Reporting Obligations - The company must disclose information about the accounting firm, including service duration and audit fees, in annual financial reports [7][8]. - Any changes in the accounting firm must be reported, including reasons for the change and communication with previous firms [8][9]. Group 6: Conditions for Reappointment - The company must consider reappointing an accounting firm if there are significant quality issues or if the firm can no longer fulfill its obligations [9][10]. - The audit committee must evaluate both the previous and proposed accounting firms before making a recommendation to the board [9][10]. Group 7: Information Security - The company and the accounting firm must adhere to information security laws and regulations, ensuring the protection of sensitive information [10][11]. - Specific clauses regarding information security responsibilities should be included in the selection contract [10][11].

久盛电气股份有限公司 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、出具审计报告及内部控 制报告的行为。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 公司聘请、解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，提交董事会审议，并由股东会决定。 公司不得在董事会、股东会审议通过聘请会计师事务所的议案前聘请会计师事 务所开展审计业务。 第四条 审计委员会向董事会提出聘请或更换会计师事务所的建议，审核 会计师事务所的审计费用及聘用条款，不应受公司主要股东、实际控制人或者 董事及高级管理人员的不当影响。 第二章 会计师事务所选聘条件 第五条 公司应当选聘符合《中华人民共和国证券法》规定的会计师事务所， 具有良好的执业质量和数量记录，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； （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控制制度； （三）熟悉国家有关财务会计 ...

深圳市京泉华科技股份有限公司 深圳市京泉华科技股份有限公 司 会计师事务所选聘制度 目 录 深圳市京泉华科技股份有限公司 会计师事务所选聘制度 第一章 总 则 第一条 为规范深圳市京泉华科技股份有限公司（以下简称"公司"）选聘执 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，根据《中华人民共和国公司法》 《中华人民共和国证券法》 （一）具有独立的法人资格； （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； （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； 《国有企业、 上市公司选聘会计师事务所管理办法》《公司章程》等有关规定，制定本制度。 第二条 公司选聘执行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会（以下简称"审计委 员会"）审核，报经董事会、股东会审议。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。 第二章 选聘的 ...

Core Viewpoint - The article outlines the selection and appointment system for accounting firms at Kaiying Network 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 system aims to standardize the selection of accounting firms, ensuring compliance with regulations set by the China Securities Regulatory Commission [1]. - The appointment of accounting firms must be approved by the board of directors and the shareholders' meeting, preventing any pre-approval interference from major shareholders [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must meet specific criteria, including legal establishment, relevant qualifications, and a good record of professional quality [1][2]. - Firms must have a solid organizational structure, familiarity with financial laws and regulations, and a team of certified public accountants capable of ensuring audit quality [1][2]. Group 3: Selection Procedures - The audit committee, independent directors, or a third of the board can propose the selection of accounting firms, with the audit committee responsible for overseeing the process [2][3]. - The selection can be conducted through public, invited, or single selection methods, ensuring transparency and competitiveness [2][3]. 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][4]. - If the audit committee finds that a firm does not meet the required standards, it must provide reasons, and the board will not review the proposal [4][5]. Group 5: Special Provisions for Reappointment - The audit committee must assess the quality of work done by the accounting firm before reappointment, ensuring a thorough evaluation process [6][7]. - If a firm is to be dismissed or not reappointed, a 10-day notice must be given, and the reasons for dismissal must be disclosed [6][7]. Group 6: Supervision and Penalties - The audit committee is responsible for supervising the selection process and ensuring compliance with relevant laws and regulations [8]. - Any violations by the accounting firms can lead to penalties, including potential dismissal and financial responsibility for any resulting damages [8].

福建福光股份有限公司 第一章 总 则 第一条 为规范福建福光股份有限公司（以下简称公司）选聘（含续聘、改 聘，下同）会计师事务所的行为，切实维护股东和其他利益相关方的合法权益， 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》《中华人民共和国证券法》《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》《军工涉密业务咨询服务安全保密监督管理办 法》等有关法律法规及中国证监会的相关规定及《福建福光股份有限公司章程》 第二章 组织管理 第三条 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； （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）具备国家安全保密法律法规规定的从事涉密业务的条件及健全的安全 保密管理体系，按照规定成立保密组织和工作机构、制定完善的安全保密制度， 并在涉密人员、涉密场所、涉密载体、涉密项目、协作配套、涉密会议、宣传报 道、计算机信息系统和办公自动化设备管理等方面符合国家安全保密规定和标准 ...

Core Points - The article outlines the selection system for accounting firms at Hebei Keli Automotive Equipment Co., Ltd, aiming to standardize the hiring process and enhance audit quality [1][2][3] Group 1: General Principles - The selection of accounting firms is governed by relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2] - The company must ensure that the selected accounting firm is independent and meets the qualifications set by regulatory authorities [2][3] Group 2: Selection Criteria - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation in the industry [4] - The evaluation of accounting firms will consider factors such as audit fees, qualifications, quality management, and risk management capabilities [4][5] Group 3: Selection Process - The selection process should be competitive and transparent, utilizing methods like public bidding and competitive negotiation [3][4] - The audit committee is responsible for overseeing the selection process, including evaluating proposals and making recommendations to the board [5][6] Group 4: Audit Fees - Audit fees are subject to approval by the shareholders' meeting and can be adjusted based on various factors such as inflation and business complexity [5][6] - If audit fees decrease by 20% or more compared to the previous year, the company must disclose the reasons and details in its financial reports [5] Group 5: Responsibilities of the Audit Committee - The audit committee must ensure compliance with laws and regulations during the selection process and evaluate the performance of the hired accounting firm [5][6] - Regular assessments of the accounting firm's performance must be reported to the board [5][6] Group 6: Reappointment and Dismissal - The company can reappoint an accounting firm based on satisfactory performance, while significant issues may lead to dismissal [6][7] - The audit committee must conduct thorough evaluations before recommending reappointment or dismissal of an accounting firm [6][7] Group 7: Documentation and Compliance - All documents related to the selection and evaluation of accounting firms must be archived for at least 10 years [12] - The company must adhere to national laws and regulations, as well as its own articles of association, in the selection process [14]

Core Viewpoint - The document outlines the selection and management procedures for accounting firms by Beijing Jinchengzi Technology Co., Ltd, emphasizing the importance of maintaining audit quality 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 company aims to enhance the quality of audit work and financial information through a structured selection process [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and the necessary qualifications to conduct securities-related business [2]. - Firms must have a solid organizational structure, internal management systems, and a good reputation in audit quality [2]. - The audit team must include registered accountants who have not faced administrative penalties related to securities business in the last three years [2]. Group 3: Selection Procedures - The selection process requires approval from the Audit Committee, followed by the Board of Directors and the Shareholders' Meeting [3][4]. - The Audit Committee is responsible for proposing the selection of accounting firms and overseeing the audit process [3][4]. Group 4: Evaluation and Scoring - The evaluation of accounting firms should consider factors such as audit fees, qualifications, and quality management levels, with quality management weighted at no less than 40% [11][12]. - The average audit fee of all qualified firms serves as the benchmark for scoring [6][11]. Group 5: Disclosure and Reporting - The company must disclose the audit fees and the reasons for any significant changes in fees, particularly if they decrease by 20% or more compared to the previous year [7][17]. - Annual reports must include evaluations of the accounting firm's performance and the Audit Committee's oversight activities [17]. Group 6: Reappointment and Termination - Reappointment of accounting firms can occur without a public selection process if they meet the company's requirements [11]. - The company must provide detailed reasons for changing accounting firms, including any administrative penalties faced by the new firm [15][17].

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Shanghai Xiba Technology 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][2]. - The selection process requires approval from the Audit Committee, the Board of Directors, and ultimately the Shareholders' Meeting [2][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications, necessary licenses, and a solid organizational structure [4][5]. - Firms must have a good record of compliance with financial auditing laws and regulations, with no significant penalties in the past three years [4][5]. Group 3: Selection Procedures - The selection process can involve competitive negotiations, public bidding, or other methods to ensure fairness and transparency [3][4]. - The Audit Committee is responsible for overseeing the selection process, including evaluating proposals and ensuring compliance with established criteria [4][5]. Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, past performance, quality management, and resource allocation [5][6]. - Quality management must be weighted at least 40% in the evaluation, while audit fees should not exceed 15% [5][6]. Group 5: Appointment and Reappointment - The appointment of accounting firms is for a one-year term, with the possibility of renewal without undergoing the full selection process if they meet the criteria [6][7]. - The Audit Committee must evaluate the performance of the accounting firm before recommending reappointment [7][8]. Group 6: Termination and Replacement Procedures - If an accounting firm is to be terminated or not reappointed, a 30-day notice must be given, allowing the firm to present its case at the Shareholders' Meeting [9][10]. - The reasons for termination must be disclosed, along with the opinions of the outgoing firm and the Audit Committee's assessment [10][11]. Group 7: Oversight and Compliance - The Audit Committee is tasked with monitoring the audit work of the accounting firms and must report on their performance annually [27][28]. - The company must maintain high standards of information security and confidentiality throughout the selection and auditing processes [30][31].