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].

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]

Core Viewpoint - The document outlines the selection and management procedures for accounting firms by Guangdong Jushi Chemical Co., Ltd, aiming to 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, ensuring the integrity of financial reporting and audit quality [1]. - The company must not engage an accounting firm before obtaining approval from the board and shareholders [2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications, relevant licenses, and a solid organizational structure [5]. - Firms must demonstrate familiarity with financial regulations and maintain confidentiality regarding company information [5]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [7]. - The selection process must be competitive and transparent, utilizing methods such as public bidding and competitive negotiation [9][10]. Group 4: Evaluation Criteria - Evaluation of accounting firms should focus on quality management, with a minimum weight of 40% for quality management in scoring [6]. - The average audit fee of all compliant firms serves as the benchmark for evaluating audit fee proposals [13]. Group 5: Contractual and Compliance Obligations - The company must sign an audit service agreement with the selected firm, with a typical engagement period of one year, subject to renewal [16]. - The audit committee must evaluate the performance of the accounting firm annually and report to the board [18]. Group 6: Termination and Replacement Procedures - The company must notify the accounting firm 10 days in advance before termination or non-renewal of the contract [22]. - Specific conditions warranting the replacement of an accounting firm include significant quality deficiencies or failure to meet deadlines [23][24]. Group 7: Supervision and Penalties - The company is required to disclose annual evaluations of the accounting firm's performance and the audit committee's oversight [29]. - Serious violations by the accounting firm may lead to penalties, including termination of the contract and potential financial liabilities [31].

Core Points - The document outlines the procedures and requirements for selecting and appointing accounting firms by Qingdao High Measurement Technology Co., Ltd, aiming to protect shareholder interests and enhance audit quality [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 [1][3] - The audit committee is responsible for overseeing the selection process, including drafting policies, evaluating proposals, and submitting recommendations [3][5] - The selection process should be competitive and transparent, utilizing methods such as competitive negotiation and public bidding [3][4] Group 2: Quality Requirements - Selected accounting firms must possess independent legal status, necessary qualifications, and a good record of compliance with relevant laws and regulations [2][4] - The firms must have a qualified team capable of ensuring audit quality and must maintain confidentiality regarding company information [2][4] Group 3: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, past performance, quality management, and resource allocation [5][6] - The quality management level must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [6] Group 4: Reappointment and Dismissal - The company can reappoint accounting firms without going through the selection process if they meet the required standards [7] - Specific conditions warranting the dismissal of an accounting firm include significant quality defects, delays in audit work, or loss of qualifications [8][9] Group 5: Reporting and Compliance - The company must disclose information regarding the accounting firm, including service duration and audit fees, in its annual report [10] - The audit committee must remain vigilant regarding any irregularities in the selection and performance of accounting firms [11][12]

Core Points - The document outlines the procedures and requirements for Shenzhen Yuntian Lifi Technology Co., Ltd. to select and appoint accounting firms, ensuring the protection of shareholder interests and the quality of financial information [1][2][3] Group 1: Selection Process - The selection of accounting firms must be approved by the audit committee and submitted to the board of directors for shareholder approval [1][2] - The audit committee is responsible for overseeing the selection process and ensuring compliance with relevant laws and regulations [3][4] - Various methods such as competitive negotiation, public bidding, and invitation bidding can be used for the selection process to ensure fairness [4][5] Group 2: Qualifications and Requirements - Selected accounting firms must possess necessary qualifications as per national regulations and have relevant experience in auditing listed companies [2][6] - The firms must maintain a good reputation and have no criminal penalties related to securities and futures violations in the past three years [2][6] - Confidentiality regarding company information and trade secrets is mandatory for the selected accounting firms [2][6] Group 3: Evaluation Criteria - The evaluation of accounting firms will consider factors such as audit fees, qualifications, past performance, and quality management systems [6][7] - Quality management level will have a weight of no less than 40% in the evaluation, while audit fees will not exceed 15% [7][8] - The average audit fee of all compliant firms will serve as the benchmark for scoring [7] Group 4: Reporting and Disclosure - The company must disclose information regarding the appointed accounting firm, including service duration and audit fees in its annual report [9][10] - Any significant changes in audit fees or the appointment of a new accounting firm must be reported, including reasons for the change [10][11] Group 5: Compliance and Governance - The company is required to maintain proper documentation of the selection process for at least 10 years [8][9] - The audit committee must remain vigilant regarding any changes in the accounting firm, especially if there are multiple changes within a year or significant fluctuations in audit fees [10][11]

Core Viewpoint - The document outlines the procedures and requirements for Yantai Zhongchong Food Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of audit work and protecting shareholder interests [1][2]. Group 1: General Provisions - The company establishes a system for selecting accounting firms to enhance audit quality and protect shareholder interests, based on various legal frameworks [1]. - The selection of accounting firms must be approved by the audit committee, the board of directors, and ultimately the shareholders' meeting [1][2]. Group 2: Conditions for Appointment - 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 effective quality control systems [2]. - The firms should be familiar with relevant financial laws and have a good reputation and record of professional quality [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the appointment of accounting firms and overseeing the audit process [2][3]. - The selection process includes competitive negotiations, public bidding, and other methods to ensure fairness [4][5]. - The company must disclose selection documents publicly, including evaluation criteria and scoring standards [5]. Group 4: Evaluation Criteria - Evaluation factors for accounting firms include audit fees, qualifications, professional records, quality management, and resource allocation [6]. - Quality management must be weighted at no less than 40% in the evaluation, while audit fees should not exceed 15% [6][12]. Group 5: Supervision and Reappointment - The audit committee must monitor the performance of the appointed accounting firms and report annually to the board [9]. - If the audit firm fails to meet quality standards or engages in misconduct, the company may terminate the appointment [9][10]. - The company can reappoint the same audit firm without a new selection process if the audit committee provides a positive evaluation [10][11]. Group 6: Information Security - The company must enhance information security awareness and ensure compliance with relevant laws during the selection process [15]. - Contracts with accounting firms should include clauses on information security responsibilities [15]. Group 7: Final Provisions - The document will take effect upon approval by the shareholders' meeting and will be subject to revision by the board of directors [26][28].

Core Points - The article outlines the procedures and requirements for selecting and appointing accounting firms by Dalian Dali Cap Technology Co., Ltd to ensure the quality and reliability of financial information [1][2][3] Group 1: Selection Process - The audit committee submits a proposal for selecting an accounting firm to the board of directors [2] - The selection process must be competitive and fair, utilizing methods such as competitive negotiation, public bidding, and invitation bidding [2][3] - The audit committee investigates the quality and integrity of the accounting firms through various means, including reviewing public information and consulting regulatory bodies [2][3] Group 2: Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications and meet the regulatory requirements set by relevant authorities [1][2] - Firms must have a good reputation and a record of compliance, with no administrative penalties related to securities and futures business in the last three years [1][2] - The firms must have qualified registered accountants and a robust internal management system [1][2] Group 3: Evaluation and Reporting - After the audit work is completed, the audit committee evaluates the performance and quality of the accounting firm, with the results reported at the annual shareholders' meeting [3][4] - If multiple proposals for accounting firms exist, the audit committee must provide comparative opinions based on their investigations [3][4] Group 4: Reappointment and Dismissal Procedures - The audit committee must meet with both the previous and proposed accounting firms to evaluate their performance before making a recommendation for reappointment [5][6] - Any dismissal of an accounting firm must be disclosed in detail, including reasons and any statements from the dismissed firm [6][7] Group 5: Supervision and Penalties - The audit committee is responsible for supervising the selection process and ensuring compliance with laws and regulations [7] - If violations occur, the audit committee must report to the board, which may lead to penalties for responsible parties [7]

Core Points - The company has established a system for the selection and appointment of accounting firms to enhance financial information quality and protect shareholder interests [1][2] - The audit committee is responsible for overseeing the selection and audit work of the accounting firms [2][7] Selection Process - The selection of accounting firms must be reviewed by the audit committee and approved by the board of directors and shareholders [1][4] - The audit committee must propose the selection process, evaluate proposals, and recommend firms along with audit fees [2][3] - The evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and risk management capabilities [2][3] Evaluation and Approval - Each proposal must be evaluated separately, with quality management weighted at no less than 40% and audit fees at no more than 15% [3] - The audit committee must conduct a thorough evaluation of the selected accounting firm’s performance before renewal [5][6] Documentation and Compliance - All documents related to the selection process must be properly archived for at least 10 years [5] - The audit committee must ensure compliance with relevant laws and regulations during the selection process [7][8] Termination and Replacement - The company cannot replace the accounting firm during the annual audit period unless there are significant issues [6] - If a firm is to be replaced, the reasons must be disclosed, along with the previous firm’s performance and any discrepancies in audit opinions [6][8]

深圳市优优绿能股份有限公司 会计师事务所选聘制度 深圳市优优绿能股份有限公司 （2025 年 7 月） 第一章 总则 第一条 为规范深圳市优优绿能股份有限公司（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》 （以下简称《公司法》）、 《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、深圳证券交易所业务 规则和《深圳市优优绿能股份有限公司章程》（以下简称《公司章程》）的规定， 制定本制度。 第二条 公司选聘（含续聘、改聘）进行会计报表审计等业务的会计师事务 所（下称"会计师事务所"），需遵照本制度的规定。 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》等法 律法 ...