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]

Core Viewpoint - The article outlines the selection system for accounting firms at Shenzhen Jinxinno High-tech Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information through compliance with relevant laws and regulations [1][2]. Group 1: General Principles - The selection of accounting firms must adhere to the regulations set forth in the Company Law, Securities Law, and other relevant guidelines [1]. - The company must not appoint an accounting firm for audit services 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 qualifications, a stable workplace, and a sound internal management system [5]. - Firms must be familiar with financial laws and regulations, possess adequate resources for audit tasks, and have a good reputation without recent administrative penalties related to securities and futures [5]. Group 3: Selection Process - The audit committee is responsible for proposing the selection of accounting firms and must ensure a fair and competitive selection process [3][4]. - Various methods such as public bidding, competitive negotiation, and invitation to tender can be used for selecting accounting firms [4][5]. Group 4: Evaluation Criteria - The evaluation of accounting firms must include factors such as audit fees, qualifications, past performance, quality management, and resource allocation [6][9]. - Quality management must be weighted at no less than 40% in the evaluation process, while audit fees should not exceed 15% [6]. Group 5: Appointment and Reappointment - The audit committee must evaluate the performance of the accounting firm annually before reappointing them for the next year [10]. - If significant issues arise, such as quality defects or inability to meet deadlines, the company must consider changing the accounting firm [10][11]. Group 6: Documentation and Compliance - All documents related to the selection, evaluation, and appointment of accounting firms must be properly archived for at least ten years [10]. - The company must disclose information regarding the accounting firm, including service duration and audit fees, in its annual financial reports [12].

General Principles - The purpose of the accounting firm selection system is to standardize the selection process, improve audit quality, and protect shareholder interests, in accordance with relevant laws and regulations [1][2] - The selection of accounting firms must be approved by the audit committee, the board of directors, and ultimately decided by the shareholders' meeting [1][2] Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation in the industry [2][5] - Firms must have a fixed workplace, sound organizational structure, and a robust internal management system [2][5] Selection Procedures - The audit committee is responsible for the selection process, including developing policies, initiating selection work, and evaluating candidates [3][6] - The selection methods include competitive negotiation, public bidding, and invitation bidding, ensuring fairness and transparency [3][4] Evaluation Criteria - Evaluation factors for accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [5][6] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [5][6] Appointment and Renewal - The board of directors must review and approve the audit committee's recommendations before submitting them to the shareholders' meeting [6][7] - The appointed accounting firm must fulfill its obligations and complete the audit within the agreed timeframe [7][8] Special Provisions for Dismissal and Reappointment - The company may dismiss an accounting firm under severe circumstances, with the decision made by the shareholders' meeting [8][9] - If a firm is dismissed, the company must follow the established selection procedures to appoint a new firm [8][9] Information Security - The company must enhance information security awareness and ensure compliance with relevant laws and regulations [7][10] - The selection process should include a review of the accounting firm's information security management capabilities [7][10] Documentation and Record Keeping - The company must maintain proper documentation of the selection process and retain records for at least 10 years [11][12] - Any violations of the selection process must be reported to the board of directors for appropriate action [10][12]

Core Points - The document outlines the regulations for the selection and management of accounting firms by Jinzi Ham Co., Ltd. to ensure the hiring of qualified firms and improve financial information quality [1][2] - The selection process requires approval from the audit committee, board of directors, and shareholders, ensuring independence and transparency [1][3][4] Chapter 1: General Provisions - The company aims to comply with relevant laws and regulations while maintaining shareholder interests through proper selection of accounting firms [1] - The selection of accounting firms must be approved by the audit committee before any engagement [1][2] Chapter 2: Quality Requirements for Accounting Firms - Selected accounting firms must have independent legal status, good quality records, and meet specific qualifications set by regulatory authorities [2] - Firms must have a solid organizational structure and be familiar with financial laws and regulations [2] Chapter 3: Selection Procedures - The audit committee is responsible for the selection process, including policy formulation and evaluation of candidates [3][4] - The selection must be conducted through competitive negotiations or public bidding to ensure fairness [3][4] Chapter 4: Reappointment of Accounting Firms - The audit committee must evaluate the performance of the accounting firm before reappointment, ensuring quality and compliance with the service agreement [6][7] - The company must disclose information about the accounting firm, including service duration and fees, in its annual report [7] Chapter 5: Supervision and Evaluation - The audit committee must monitor the performance of the selected accounting firm and ensure compliance with legal and regulatory standards [21][22] - The committee should be cautious of any significant changes in the accounting firm's performance or fees [21][22] Chapter 6: Supplementary Provisions - The document will be effective upon approval by the board of directors and will be modified as necessary [23][24] - The board is responsible for the interpretation and amendment of the regulations [25]

Core Viewpoint - The document outlines the procedures and requirements for Jiangxi Fuxiang Pharmaceutical 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 [2][3][4]. Group 1: Selection Process - The audit committee is responsible for the selection of accounting firms and must propose policies, processes, and internal controls for this selection [3][4]. - The selection process includes competitive negotiation, public bidding, and invitation bidding to ensure fairness and transparency [4][5]. - The company must publicly disclose the selection documents, including evaluation criteria and scoring standards, to allow sufficient time for accounting firms to prepare their applications [5][6]. Group 2: Quality Requirements - Selected accounting firms must meet specific qualifications, including independent status, relevant licenses, and a good reputation without significant quality issues in the past three years [2][3]. - The evaluation of accounting firms will focus on their quality management systems, including project consultation, quality review, and defect identification [6][9]. Group 3: Appointment and Reappointment - The company must sign an audit service agreement with the selected accounting firm after approval from the shareholders' meeting [4][5]. - For reappointment, the audit committee must propose the continuation of the accounting firm, which requires approval from the board and shareholders [8][9]. - The company must change accounting firms under specific circumstances, such as significant quality defects or delays in audit work [8][9]. Group 4: Supervision and Compliance - The audit committee must monitor the compliance of the selected accounting firms with relevant laws and regulations, ensuring adherence to the established standards and procedures [10][11]. - Any violations by the accounting firms that lead to serious consequences must be reported to the board for appropriate action [11].

Core Viewpoint - The document outlines the procedures and requirements for selecting and appointing accounting firms by Asia Optical (Group) Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information [1][2][3]. Group 1: Selection Process - The company can adopt various selection methods such as public selection, invited selection, and single selection to ensure a fair and just process [2]. - The selection process involves multiple steps, including the audit committee initiating the selection, preliminary reviews, and final approval by the board and shareholders [2][3]. - The audit committee is responsible for evaluating the qualifications and quality of the accounting firms through various means, including reviewing public information and consulting regulatory bodies [3]. Group 2: Quality Requirements - Selected accounting firms must meet specific criteria, including having independent legal status, a good record of professional quality, and compliance with relevant laws and regulations [1][4]. - The evaluation of accounting firms includes factors such as audit fees, qualifications, past performance, quality management, and risk management capabilities [4]. Group 3: Supervision and Disclosure - The company is required to disclose information regarding the accounting firm's performance, including the audit partner's service duration and audit fees in annual reports [5][6]. - The audit committee must regularly assess the performance of the accounting firm and report to the board [6]. Group 4: Contractual Obligations - The appointed accounting firm must fulfill its obligations as per the business agreement and cannot subcontract the audit work [7]. - If the audit firm fails to meet quality standards or requests to terminate its services, the company must follow a specific process to appoint a new firm [8][9]. Group 5: Penalties and Compliance - The audit committee is tasked with monitoring the selection and audit process, and any violations must be reported to the board for appropriate action [9]. - The company will not renew contracts with accounting firms that fail to meet specified standards or engage in unethical practices [10].

东方时尚驾驶学校股份有限公司 第一章 总则 第一条 为规范东方时尚驾驶学校股份有限公司（以下简称"公司"）选聘 （含续聘、改聘，下同）会计师事务所的工作，切实维护全体股东利益，提高 审计工作和财务信息的质量，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》《国有企业、上市公司选聘会计 师事务所管理办法》《上市公司治理准则》《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》等法律法规以及 《东方时尚驾驶学校股份有限公司章程》的相关规定，结合公司实际情况，特制 订本制度。 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等发表审计意见、出具审计报告的行为。 公司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，以及公司全资或控股子公司单个法人主体的财务会计报告审计、内部控制 审计、专项审计及咨询服务等，可视重要性程度参照本制度执行。 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"）提出建议后，提交董事会审议，并由股东会决定。 公司不得在董事会、股 ...

Core Points - The company has established a system for selecting accounting firms to enhance the quality of financial information disclosure and protect shareholder interests [1][12] - The selection of accounting firms must be approved by the audit committee, submitted to the board of directors for review, and ultimately decided by the shareholders' meeting [1][3] Chapter Summaries Chapter 1: General Provisions - The system aims to regulate the hiring of accounting firms and ensure compliance with relevant laws and regulations [1] - The company must provide complete and truthful accounting documents to the hired accounting firm [1] Chapter 2: Quality Requirements for Accounting Firms - The company must hire accounting firms that meet the qualifications set by the China Securities Regulatory Commission and have a good record of practice [2] - The hiring period for accounting firms is one year, with the possibility of renewal [2] Chapter 3: Procedures for Selecting Accounting Firms - The audit committee is responsible for the selection process and must ensure that the hiring does not affect the timely disclosure of periodic reports [3][4] - The selection process should be competitive and fair, utilizing methods such as public bidding [4] Chapter 4: Special Provisions for Replacing or Dismissing Accounting Firms - The company must replace or dismiss accounting firms under certain conditions, such as significant quality defects or inability to meet reporting deadlines [19] - The decision to dismiss an accounting firm must be approved by the audit committee and the board of directors [19][20] Chapter 5: Supervision and Penalties - The audit committee must monitor specific situations that may indicate issues with the selected accounting firm, such as frequent changes or significant fee fluctuations [23] - Serious violations by the accounting firm can lead to penalties or dismissal [24][25] Chapter 6: Supplementary Provisions - Any matters not covered by this system will follow national laws and regulations [26] - The board of directors is responsible for formulating and interpreting this system [27]

Core Viewpoint - The document outlines the selection system for accounting firms at Wuxi Autowei Technology 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 selection process requires approval from the audit committee, board of directors, and ultimately the shareholders' meeting [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must have a good record of professional quality and meet specific criteria, including independent legal status and necessary qualifications [2]. - The firms must have a solid organizational structure and internal management system, and their auditors should not have faced administrative penalties in the last three years [2][3]. Group 3: Selection Process - Various entities, including the audit committee and shareholders holding over 1% of shares, can propose the hiring of accounting firms [3]. - The audit committee is responsible for overseeing the selection process, including developing policies and evaluating candidates [3][4]. Group 4: Procedures for Hiring Accounting Firms - The selection process involves competitive negotiations, public bidding, and other methods to ensure fairness and transparency [4][5]. - The audit committee must evaluate the qualifications of the firms and submit recommendations to the board of directors for approval [5][6]. Group 5: Management of Reappointment - The audit committee must evaluate the performance of the accounting firm annually and can only reappoint them if they meet quality standards [6][7]. - If an auditor has served for five consecutive years, they must be replaced for the next five years [6]. Group 6: Circumstances for Changing Accounting Firms - The company must change accounting firms under specific circumstances, such as collusion in bidding or significant quality issues in audit reports [7][8]. - The audit committee must initiate the hiring process immediately if a change is necessary during the annual audit period [8][9]. Group 7: Information Disclosure and Record Management - The company must disclose information about the accounting firm, including service duration and fees, in annual financial reports [10]. - All documents related to the selection and hiring process must be archived for at least ten years [10][11]. Group 8: Supervision and Accountability - The audit committee must remain vigilant regarding any irregularities in the selection process and report serious violations to the board [11][12]. - The company is responsible for any economic losses resulting from the wrongful termination of an accounting firm [11].

Core Viewpoint - The document outlines the selection system for accounting firms at Wuxi Honghui New Materials Technology Co., Ltd, aiming to enhance audit quality and protect shareholder interests through a structured and regulated process [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 [2]. - The company must not engage an accounting firm for annual audits before shareholder approval [2][3]. Group 2: Selection Criteria - Selected accounting firms must possess independent legal status and meet qualifications set by regulatory authorities [3]. - Firms must have a solid organizational structure, quality control systems, and a good reputation in the industry [3]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [3][4]. - The selection process must be competitive and transparent, utilizing methods such as public bidding and competitive negotiations [5][6]. Group 4: Evaluation Standards - Evaluation criteria for accounting firms include audit fees, qualifications, quality management, and risk management capabilities [6][7]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [6]. Group 5: Audit Fees and Duration - There is no maximum limit on audit fees unless specified in the selection documents, and any significant changes in fees must be disclosed [7][9]. - Audit partners cannot serve on the same company's audit for more than five consecutive years [8]. Group 6: Information Disclosure - The company must disclose information regarding the accounting firm, including service duration and audit fees, in annual reports [9]. - Any changes in accounting firms must be reported, including reasons for the change and communication with previous firms [9]. Group 7: Supervision and Penalties - The audit committee must monitor the selection process and report any violations of the selection criteria [12][13]. - Serious violations by accounting firms can lead to their disqualification from future audits [12][13].