浙江佐力药业股份有限公司 会计师事务所选聘制度 浙江佐力药业股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范浙江佐力药业股份有限公司（以下简称"公司"）对会计师事 务所选聘（含续聘、改聘，下同）的程序，保证财务信息质量，维护股东权益， 根据《中华人民共和国公司法》等法律法规的规定以及《公司章程》的规定，特 制定本制度。 第二条 本制度所称选聘会计师事务所，是指公司聘任会计师事务所对本公 司财务报告发表审计意见、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，可参照本制度执行。 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。公司不得在股东会审 议通过前聘请会计师事务所开展审计业务。 （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； （五）认真执行有关财务审计的法律、法规、规章和政策规定，具有良好的 社会声誉和执业质量记录； （六）中国证监会规定的其他条件。 第三章 选聘会计师事务所的程序 第六条 公司审计委员会负责选聘会计 ...

中南红文化集团股份有限公司 会计师事务所选聘制度 第一章 总 则 第一条 为规范中南红文化集团股份有限公司（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 维护股东利益，提高财务信息质量，根据《国有企业、上市公司 选聘会计师事务所管理办法》等有关法律法规和《公司章程》的 相关规定制定本制度。 第二条 本制度所称选聘会计师事务所，是指根据中国证券 监督管理委员会（"中国证监会"）、证券交易所的要求对公司编 制定期财务报告、内部控制报告及相关信息进行审计的会计师事 务所。 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，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，不得干预公司审计委员 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具备以下资格： （一）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 ...

Core Points - The document outlines the selection and management procedures for accounting firms by Guorui Technology Co., Ltd. to ensure compliance with laws and regulations while protecting shareholder interests [1][2][3] Group 1: General Principles - The selection of accounting firms must be approved by the Risk Management and Audit Committee and subsequently by the Board of Directors and shareholders [1][3] - The document applies to the headquarters and subsidiaries of Guorui Technology Co., Ltd. [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 record of compliance with financial auditing laws and regulations, with no significant penalties in the last three years [2][3] Group 3: Selection Procedures - The Risk Management and Audit Committee is responsible for initiating the selection process and overseeing the audit work [4][5] - The selection process includes preparing documents, evaluating proposals, and submitting recommendations to the Board of Directors for approval [5][6] Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [7][8] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [7] Group 5: Contractual Obligations - Contracts with accounting firms must specify conditions under which the company can terminate the agreement [3][8] - The company can renew contracts with accounting firms without going through the selection process if the audit quality is satisfactory [8][9] Group 6: Disclosure Requirements - The company must disclose information about the accounting firm, including service duration and audit fees, in annual financial reports [13][14] - Any changes in accounting firms must be communicated, including reasons for the change and prior audit opinions [13][14] Group 7: Supervision and Penalties - The Risk Management and Audit Committee is tasked with supervising the audit work and ensuring compliance with relevant laws and regulations [29][30] - Serious violations by accounting firms can lead to termination of their services based on shareholder resolutions [31][32] Group 8: Information Security - The company must ensure that accounting firms adhere to information security regulations and protect sensitive information [33][34] - Contracts should include specific clauses regarding information security responsibilities [34][35]

济南高新发展股份有限公司 会计师事务所选聘制度 济南高新发展股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范济南高新发展股份有限公司（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 会计师事务所对公司财务会计报告、内部控制发表审计意见、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审计业务的，可以视重要 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"）全体委员过半数审议同意后，提交董事会审议，并由股东会决定。公司不得 在董事会、股东会审议通过前聘请会计师事务所开展审计业务。 （二）在中国证监会正常备案，具有从事证券服务业务会计师事务所执业资格； （三）具有固定的工作 ...

（2025 年 8 月修订） 第一章 总则 第一条 为了规范宁波博威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)执行财务报表审计业务的会计师事务所相关行为，保证财 务信息的真实性和连续性，根据中国证券监督管理委员会(以下简称"中国证监 会")的相关规定，结合公司具体情况，特制定本制度。 第二条 公司选聘执行财务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，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。 宁波博威合金材料股份有限公司 会计师事务所选聘制度 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，也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具备以下资格： 第三章 选聘会计师事务所的程序 第六条 公司选聘会计师事务所应当采用竞争性谈判、公开招标、邀请 ...

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Yiwu Huading Nylon Co., Ltd, aiming to ensure the quality of audit work and the 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 Shanghai Stock Exchange listing rules [1]. - The company must not engage an accounting firm for audit services before obtaining approval from the board of directors and the shareholders' meeting [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and necessary qualifications to conduct securities-related business [2]. - Firms must have a stable workplace, sound organizational structure, and a good record of compliance with financial auditing laws [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [3]. - The selection process must be fair and transparent, utilizing competitive negotiation, public bidding, or other methods to assess the capabilities of the firms [4][5]. Group 4: Evaluation and Adjustment of Audit Fees - The company must establish detailed evaluation criteria for the selection of accounting firms and maintain records of evaluation opinions [6]. - Audit fees can be adjusted based on factors such as consumer price index changes and business complexity, with significant decreases requiring disclosure [6][7]. Group 5: Special Provisions for Reappointment - The audit committee must evaluate the performance of the accounting firm before reappointment, and if the evaluation is negative, a new firm must be appointed [6][8]. - If the accounting firm has significant quality issues or fails to meet deadlines, the company must change the firm [8][9]. Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection process and ensuring compliance with laws and regulations [22]. - Violations of the selection process may lead to penalties for responsible individuals, including potential dismissal of the accounting firm [23]. Group 7: Implementation and Amendments - The selection system will be effective upon approval by the board of directors and will be amended as necessary [24][25].

润本生物技术股份有限公司 第一章 总 则 第一条 为规范润本生物技术股份有限公司（以下简称"公司"）选聘（含续 聘、改聘，下同）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 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》等法律法规及《公司章程》 的有关规定，特制定本制度。 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，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"）审议同意后，提交董事会审议，并由股东会决定。公司不得在董事 会、股东会审议批准前聘请会计师事务所开展审计业务。 第四条 持有公司 5%以上股份的股东、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，也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具备以下资格： （一） 具有独立的法人资格； （二） 具有固定的工作场所、健全 ...

Core Viewpoint - The document outlines the procedures and requirements for Zhejiang Huayou Cobalt Co., Ltd. in selecting and appointing accounting firms to ensure the quality and integrity of financial information [1][2][3]. Group 1: Selection Process - The audit committee proposes the appointment of accounting firms to the board, requiring a majority approval from the audit committee members [2]. - The board's audit committee is responsible for overseeing the selection process and ensuring compliance with internal controls and policies [2][3]. - Various methods such as competitive negotiation, public bidding, and invitation bidding can be used for selecting accounting firms, ensuring fairness and transparency [3][4]. Group 2: Quality Requirements - Selected accounting firms must possess necessary qualifications as per national regulations and have experience with large listed companies [1][2]. - The evaluation criteria for accounting firms include audit fees, qualifications, performance history, quality management, and resource allocation [3][4]. Group 3: Evaluation Standards - The quality management level of accounting firms must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4]. - The average audit fee from all participating firms serves as the benchmark for evaluating audit fee proposals [4][5]. Group 4: Contractual Obligations - The appointed accounting firm must fulfill its obligations as per the audit agreement and cannot subcontract the audit work [5][6]. - Audit fees can be adjusted based on factors like consumer price index and business complexity, with significant decreases requiring disclosure [5][6]. Group 5: Replacement Procedures - The company must replace the accounting firm under specific circumstances, such as significant quality defects or inability to meet deadlines [6][7]. - The board must notify shareholders and allow the previous firm to present its case before finalizing the replacement [7].

Group 1 - The board meeting of Zhonglu Co., Ltd. was held on August 15, 2025, with all six directors present, and the meeting was deemed legal and effective [1] - The company approved the use of up to RMB 50 million of idle funds for purchasing high-security and liquid financial products, with the authorization valid for 12 months [2] - The board agreed to recognize an asset impairment provision of RMB 2.3534 million, reflecting the company's financial status and asset value [3] Group 2 - The company revised several internal regulations, including the Independent Director Special Meeting Work Rules and the Related Party Transaction Management System, with unanimous approval from the board [4][5] - Zhonglu Co., Ltd. plans to invest RMB 10 million in Beijing Fulei Technology Co., Ltd., acquiring a 6.25% stake while maintaining the control of the target company [5]

汉宇集团股份有限公司 第一章 总则 第一条 为规范汉宇集团股份有限公司（以下简称"公司"）选聘会计师事 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》等法律法规及《汉宇集团股份有限公司章程》（以下简称"公司章程"） 的规定，结合公司实际情况，特制定本制度。 第二条 公司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，应当遵照本制度的规定。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，综合考虑服务质量和成本效益，并视重要性程度可参 照本制度执行。 第三条 公司聘用或解聘会计师事务所，应当由董事会审计委员会（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、股东会审议前聘请会计师事务所开展审计业务。 第二章 会计师事务所执业质量要求 第四条 公司选聘的会计师事务所应当满足下列条件： （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 ...