Core Points - The document outlines the procedures and requirements for Jiangsu Jinling Sports Equipment Co., Ltd. to select and appoint accounting firms for auditing purposes, ensuring compliance with relevant laws and regulations [2][3][4] Group 1: General Principles - The company establishes a system for the selection of accounting firms to ensure compliance with the Company Law and other relevant regulations [2] - The selection process must be approved by the Audit Committee and the Board of Directors, and ultimately decided by the shareholders' meeting [2][3] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation [4] - The firms should have a fixed workplace, sound organizational structure, and robust internal management systems [4] Group 3: Selection Procedures - The selection process includes competitive negotiations, public bidding, and other methods to ensure fairness and transparency [3][5] - The Audit Committee is responsible for overseeing the selection process and evaluating the performance of the appointed accounting firms [5][6] Group 4: Reappointment and Replacement - The company may reappoint accounting firms that meet selection criteria without going through the public selection process, subject to annual review by the Audit Committee [3][6] - The company must replace accounting firms under specific circumstances, such as significant quality defects or delays in audit work [6][7] Group 5: Supervision and Penalties - The Audit Committee is tasked with monitoring the performance of the selected accounting firms and ensuring compliance with auditing standards [7][8] - Serious violations by accounting firms can lead to disqualification from future appointments [8]

会计师事务所选聘制度 仙鹤股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范仙鹤股份有限公司（以下简称"公司"）选聘（含续聘、改 聘）会计师事务所行为，切实维护股东利益，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》《国有企业、上市公司选聘 会计师事务所管理办法》 《上海证券交易所股票上市规则》 《上海证券交易所上市 公司自律监管指引第 1 号——规范运作》等法律、法规和规范性文件及《仙鹤股 份有限公司章程》（以下简称"《公司章程》"）的相关规定，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，可比照本 制度执行。 第三条 公司选聘（含聘用或解聘）会计师事务所，应当由董事会审计委 员会审议同意后，提交董事会审议，并由股东会决定。公司不得在股东会决定前 委任会计师事务所。 第四条 会计师事务所的审计费用由股东会决定。 第五条 公司控股股东、实际控制人不得在董事会、股东会审议前，向 ...

Core Points - The document outlines the selection system for accounting firms at Shenzhen Beiliang Technology Co., Ltd, aiming to standardize the hiring process, protect shareholder rights, and enhance audit quality [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 Shanghai Stock Exchange rules [1] - The selection process is initiated by the audit committee and requires board approval before being submitted to the shareholders' meeting for final decision [2][3] Group 2: Selection Criteria - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation without recent administrative penalties related to securities business [2][5] - The firms must also ensure confidentiality regarding company information and comply with other conditions set by the China Securities Regulatory Commission [2][5] Group 3: Selection Procedures - The selection process includes proposal initiation by the audit committee, preparation of selection documents by the finance department, and evaluation of participating firms based on established criteria [6][8] - Various selection methods can be employed, including public selection, invited selection, competitive negotiation, and single selection [3][4] Group 4: Evaluation and Fees - Evaluation criteria for accounting firms include audit fee quotes, qualifications, quality management, and risk management capabilities, with quality management weighted at least 40% [8][9] - Audit fees are subject to shareholder approval and can be adjusted based on economic factors, with a requirement to disclose significant fee reductions [9][10] Group 5: Responsibilities of the Audit Committee - The audit committee is responsible for overseeing the selection process, evaluating the performance of the hired accounting firm, and reporting to the board [11][12] - The committee must also ensure compliance with laws and regulations during the selection process and maintain records of evaluations [12][13] Group 6: Reappointment and Termination - The audit committee must evaluate the performance of the accounting firm annually and can recommend reappointment or replacement based on performance assessments [15][16] - Specific conditions warranting the replacement of an accounting firm include significant quality issues or inability to meet reporting deadlines [20][21] Group 7: Confidentiality and Information Security - Both the company and the accounting firm must prioritize information security and confidentiality, implementing measures to prevent data breaches [9][19] - The selection contract should explicitly outline responsibilities regarding information security management [19][20] Group 8: Documentation and Compliance - All documents related to the selection process must be archived for at least 10 years, ensuring compliance with regulatory requirements [30][31] - The company must disclose evaluations of the accounting firm's performance and any changes in auditors in its annual reports [18][19]

Core Viewpoint - The article outlines the selection and management procedures for accounting firms at Ningbo Junpu Intelligent Manufacturing Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information [2][3]. Group 1: General Principles - The company establishes a system for selecting accounting firms to ensure compliance with relevant laws and regulations, including the Company Law and Securities Law of the People's Republic of China [2]. - The selection process must be approved by the Audit Committee, the Board of Directors, and the Shareholders' Meeting, ensuring no pre-appointment actions occur before these approvals [3][4]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must meet specific qualifications, including independent legal status, good professional quality records, and familiarity with relevant financial laws and regulations [5]. - The firms must have qualified registered accountants capable of ensuring audit quality and must adhere to legal and regulatory requirements [5]. Group 3: Selection Procedures - The Audit Committee is responsible for the selection process, which includes developing policies, initiating selection work, and evaluating proposals based on defined criteria [6][7]. - Various selection methods such as competitive negotiation, public selection, and invitation selection are to be employed to ensure fairness and transparency [7][8]. Group 4: Evaluation and Reappointment - The Audit Committee must evaluate the performance of the accounting firm annually, and if the evaluation is positive, the firm may be reappointed without a new selection process [9]. - The evaluation criteria include the quality management level and audit fee proposals, with specific weightings assigned to each [10]. Group 5: Special Provisions - The company must disclose information regarding the accounting firm's service duration and audit fees in its annual financial reports [11]. - The company and the accounting firm are required to maintain information security and comply with relevant laws and regulations regarding data protection [12].

Core Viewpoint - The article outlines the selection system for accounting firms at Shenzhen Water New Materials Co., Ltd., aiming to enhance audit quality and protect shareholder interests through a structured process [1][2]. Group 1: Selection Process - The selection of accounting firms must be reviewed by the Audit Committee and approved by the Board of Directors before being submitted to the shareholders' meeting for final decision [3][4]. - The company must not engage an accounting firm for audit services before the shareholders' meeting has approved the selection [3][4]. - The selection process includes competitive negotiation, public bidding, and other methods to ensure fairness and transparency [4][5]. Group 2: Qualifications and Responsibilities - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation in compliance with national regulations [2][5]. - The Audit Committee is responsible for overseeing the selection process, including setting policies, evaluating proposals, and monitoring the audit work [2][6]. Group 3: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, quality management, and risk management capabilities, with quality management weighted at least 40% [5][6]. - The company must disclose information about the accounting firm, including service duration and audit fees, in its annual report [5][6]. Group 4: Information Security and Compliance - The company must ensure information security during the selection process and include specific clauses in contracts to protect sensitive information [6][7]. - All documents related to the selection process must be archived for at least 10 years, and any changes in accounting firms must be carefully monitored [6][7]. Group 5: Implementation and Amendments - The system will be effective upon approval by the shareholders' meeting and is subject to amendments by the Board of Directors [8].

Core Points - The document outlines the selection and appointment system for accounting firms at Hefei Jianghang Aircraft Equipment Co., Ltd, aiming to ensure fair competition and enhance audit quality [2][4][5] - The selection process requires approval from the audit committee, board of directors, and shareholders, ensuring independence from major shareholders and actual controllers [6][8] - The document specifies the qualifications and quality requirements for accounting firms, including independence, good reputation, and compliance with relevant laws [5][6][8] Group 1 - The selection of accounting firms must comply with the Company Law and relevant regulations, and the process is to be conducted by the audit committee [2][4][6] - The audit committee is responsible for proposing the appointment of accounting firms and evaluating their performance [8][11] - The document emphasizes the importance of maintaining audit quality and outlines the criteria for evaluating accounting firms, including audit fees and quality management [10][12][14] Group 2 - The document details the procedures for selecting accounting firms, including competitive negotiations and public selections to ensure fairness [8][9][10] - It mandates that the audit committee must conduct thorough evaluations of the accounting firms' qualifications and performance before making recommendations [11][12][13] - The document also addresses the conditions under which a change of accounting firms is necessary, such as significant quality defects or delays in audit work [12][16][19]

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]

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]