华熙生物科技股份有限公司 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) 具有独立的主体资格，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； 第一章 总则 第一条 为规范华熙生物科技股份有限公司（以下简称"公司"）选聘（含 "续聘"、"改聘"，下同）会计师事务所的行为，提高审计工作和财务信息的 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》《上海证券交易所科创板股票上市规则》《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》《华熙生物科技 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 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 ...

Core Points - The article outlines the selection and appointment system for accounting firms at Shenzhen Deep Science and Technology Equipment Co., Ltd. to enhance audit quality and protect shareholder interests [1][2][3] Group 1: General Principles - The company aims to improve the selection process of accounting firms to ensure high-quality financial reporting and auditing [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 legal status and necessary qualifications as per regulatory requirements [2] - Firms should have a solid organizational structure, internal management systems, and a good record of compliance with auditing standards [2] Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the auditing process [2][3] - The selection process should be competitive and transparent, utilizing methods such as public bidding and competitive negotiation [3][4] Group 4: Evaluation Criteria - Evaluation criteria for 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: Reappointment and Dismissal - The company can reappoint the same auditing firm without a new selection process if approved by the audit committee and board [6] - The audit committee must evaluate the performance of the auditing firm before reappointment [6][7] Group 6: Supervision and Penalties - The audit committee is tasked with ensuring that external auditors adhere to ethical standards and industry regulations [8][9] - Serious violations by accounting firms can lead to penalties, including dismissal and financial liability for responsible individuals [9] Group 7: Additional Provisions - The company must disclose information regarding the auditing firm, including service duration and fees, in its annual report [10] - Documentation related to the selection and appointment process must be retained for at least 10 years [10][11]

深圳市新星轻合金材料股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范深圳市新星轻合金材料股份有限公司（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的质量， 切实维护公司全体股东的利益，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》 《深圳市新星轻合 金材料股份有限公司章程》（以下简称"《公司章程》"）等相关规定，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其他法定审计业务的，视重要性程度可比照本制度执行。 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"）审议后，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 ...

第四条 公司控股股东、实际控制人不得在公司董事会审议 - 1 - 前，向公司指定会计师事务所，也不得干预董事会及其审计委 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 烟台石川密封科技股份有限公司 第一章 总则 第一条 为规范烟台石川密封科技股份有限公司（以下简称 "公司"）选聘（含新聘、续聘、改聘，下同）会计师事务所 相关行为，提高财务信息质量，切实维护股东利益，根据《中 华人民共和国公司法》、《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》等相关的法律法 规、证券监督管理部门的相关要求及《公司章程》的规定，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，视重要性程度 可参照本制度执行。 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。董事会不得在股东会决定前委任会计 师事务所开展工作。 （五）能认 ...

Core Viewpoint - The article outlines the selection system for accounting firms at Shenzhen Lihua Microelectronics Co., Ltd., emphasizing the need for compliance with relevant laws and regulations to ensure the authenticity and continuity of financial information [1][2]. Group 1: General Principles - The selection of accounting firms must adhere to established procedures and disclose relevant information [1]. - Major shareholders are prohibited from designating accounting firms before board and shareholder meetings [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 reputation, with no significant quality issues or administrative penalties in the past three years [2]. Group 3: Selection Procedures - The selection process should utilize competitive negotiation, public bidding, or invitation bidding to ensure fairness [3]. - The selection results must be publicly disclosed, including the chosen firm and audit fees [3]. Group 4: Evaluation Factors - Evaluation factors for selecting accounting firms include audit fees, qualifications, quality management, and risk management capabilities [4]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4]. Group 5: Reappointment and Special Regulations - The audit committee must evaluate the performance of the incumbent auditor before reappointment [5]. - Specific conditions warranting the replacement of an accounting firm include significant quality defects or delays in audit work [6][7]. Group 6: Communication and Disclosure - The company must disclose reasons for changing accounting firms, including any communication with the previous firm [8]. - The audit committee must investigate the reasons for any firm requesting to terminate its audit services [8]. Group 7: Implementation and Interpretation - The board of directors is responsible for interpreting the selection system, which takes effect upon approval by the shareholders' meeting [9].