Core Points - The document outlines the management measures for the selection of accounting firms by the company, aiming to standardize the process and enhance audit quality while protecting the rights of shareholders and stakeholders [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the Company Law and Accounting Law of the People's Republic of China [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] - The controlling shareholders and actual controllers are prohibited from interfering with the independent review responsibilities of the audit committee [1][2] Group 2: Qualifications of Accounting Firms - Selected accounting firms must possess independent legal status, a fixed workplace, and a sound organizational structure [2] - Firms must have the necessary qualifications to conduct securities and futures-related business as per regulatory requirements [2] - The firms should have a good record of audit quality and the capability to manage audit risks [2][3] Group 3: Selection Procedures - The audit committee is responsible for overseeing the selection of accounting firms and must establish policies and procedures for the selection process [3][4] - The selection process should be conducted through open bidding or competitive negotiation to ensure fairness [4][5] - The evaluation criteria for selecting accounting firms must include audit fees, qualifications, and quality management levels, with quality management weighted at no less than 40% [6][7] Group 4: Contractual and Reporting Obligations - Contracts with selected accounting firms must clearly define audit quality responsibilities and include provisions for quality assessment [12][13] - The company must disclose information regarding the accounting firms, including service duration and audit fees, in its annual report [9][10] - If the audit fees decrease by 20% or more compared to the previous year, the company must explain the reasons in its disclosure documents [8][12] 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, the firm must be notified 30 days in advance [8][11] - The maximum continuous appointment period for the same accounting firm is generally limited to 8 years, extendable to a maximum of 10 years under specific conditions [8][12] Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection and performance of accounting firms, with results included in the annual audit evaluation [25][26] - Serious violations by accounting firms can lead to penalties, including criticism or economic sanctions [27][28] - The company must take responsibility for any significant issues discovered during audits and may pursue compensation or contract termination if necessary [29][30]

Group 1 - The company intends to reappoint Huaxing Accounting Firm as its auditor for the year 2025, in compliance with relevant regulations [1][5] - Huaxing Accounting Firm has a history dating back to 1981 and has undergone several name changes and structural adjustments, currently operating as a special general partnership [1][2] - As of December 31, 2024, Huaxing Accounting Firm had 71 partners and reported total audited revenue of 370.37 million yuan, with audit service revenue of 355.99 million yuan and securities service revenue of 197.15 million yuan [2] Group 2 - Huaxing Accounting Firm provided annual audit services for 91 listed companies across various industries, with a total audit fee (including tax) of 119.06 million yuan [2] - The firm has not faced civil lawsuits due to its professional conduct in the past three years and has been subject to supervisory measures five times without any criminal or administrative penalties [3][4] - The project partner and signing accountant, Guo Xiaojun, has not received any criminal or administrative penalties in the last three years, while the signing accountant Fan Zhaoxian and quality control reviewer Zheng Zhentao also have clean records [3][4] Group 3 - The audit fees for 2025 will remain consistent with those of 2024, with the board authorized to adjust fees based on business scale and audit scope changes [5] - The board's audit committee has reviewed and approved the reappointment of Huaxing Accounting Firm, affirming its qualifications and integrity to provide independent audit services [5] - The appointment of the auditing firm will take effect upon approval by the company's shareholders' meeting [5]

Core Viewpoint - The document outlines the selection and appointment procedures for accounting firms by Nanjing Tengya Precision Technology Co., Ltd, emphasizing the importance of maintaining high-quality financial information 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 appointed accounting firm is responsible for auditing the company's financial reports and must be approved by the board of directors and shareholders [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess the necessary qualifications as stipulated by regulatory authorities, including the China Securities Regulatory Commission [2]. - Firms must have a stable organizational structure, sound internal management, and a good reputation without recent administrative penalties related to securities and futures [2][3]. Group 3: Selection Procedures - The audit committee can propose the selection of accounting firms, which must then be reviewed and approved by the board and shareholders [3][4]. - The selection process should be competitive and transparent, utilizing methods such as public bidding and competitive negotiation [3][4]. Group 4: Evaluation Criteria - Evaluation of accounting firms will consider factors such as audit fees, qualifications, past performance, and quality management, with a minimum weight of 40% for quality management [5][6]. - The average audit fee of all compliant firms will serve as a benchmark for scoring proposals [6]. Group 5: Reappointment and Replacement Procedures - The audit committee can recommend reappointment of the same firm without a new selection process if the quality of work is satisfactory [6][7]. - If significant issues arise, such as quality defects or inability to meet deadlines, the company must replace the accounting firm [8][9]. Group 6: Supervision and Accountability - The audit committee is responsible for monitoring the selection and performance of accounting firms, ensuring compliance with established procedures [10][11]. - Any violations or significant issues must be reported to the board, and serious breaches can lead to termination of the firm's services [10][11].

Group 1 - The company will hold its first extraordinary general meeting of shareholders in 2025 on June 24, 2025, at 14:30 [2][5] - The meeting will include both on-site and online voting methods [2][5] - The agenda includes the cancellation of the supervisory board and amendments to the company's articles of association and governance rules [5][6] Group 2 - Shareholders must present identification and relevant documents to register for the meeting, and registration will close before the meeting starts [2][3] - The meeting will be presided over by the chairman, Mr. Liang Jinli, and will include the election of the third board of directors [2][5][9] - The company aims to enhance its governance structure and management level in accordance with the latest regulatory requirements [6][7] Group 3 - The proposed remuneration for non-independent directors is set at CNY 80,000 per year (including tax), while independent directors will also receive the same amount [8] - The company will nominate candidates for both non-independent and independent directors for the third board of directors [9][10] - The company will authorize management to handle the necessary registration and filing procedures related to the amendments to the articles of association [7][8] Group 4 - The company has established a system for selecting accounting firms to ensure the quality of financial information and protect shareholder interests [16][17] - The selection process for accounting firms requires approval from the audit committee and the board of directors, followed by a vote from the shareholders [18][21] - The audit committee is responsible for evaluating the performance of the accounting firms and ensuring compliance with relevant regulations [19][22]

江西耐普矿机股份有限公司 会计师事务所选聘制度 第四条 公司选聘的会计师事务所应当具有证券期货相关业务资格，具有良 好的执业质量记录，并满足下列条件： （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和条件； （二）具有固定的工作场所、健全的组织机构、完善的内部管理和控制制度； （三）熟悉国家有关财务会计方面的法律法规、规章和政策； 江西耐普矿机股份有限公司 第一章 总则 第一条 为切实维护江西耐普矿机股份有限公司（以下简称"公司"）股东 利益，进一步加强公司的财务审计工作，提高财务信息质量，规范会计师事务所 选聘（含"新聘"、"续聘"、"改聘"）行为，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》 等有关法律法规和规范性文件以及《江西耐普矿机股份有限公司章程》（以下简 称"《公司章程》"）的规定，制定本制度。 第二条 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。公司选 聘其他专项审计业务的会计师事务所或承办公司资产评估业务的 ...