吉林高速公路股份有限公司 选聘会计师事务所管理办法 （2025年8月26日 经公司第四届董事会第六次会议审议通过） 第一章 总 则 第一条 为规范吉林高速公路股份有限公司（以下简称 公司）选聘会计师事务所相关行为，切实维护公司及股东 利益，提高财务信息和审计工作质量，根据《中华人民共 和国公司法》《中华人民共和国证券法》《上海证券交易 所股票上市规则》《国有企业、上市公司选聘会计师事务 所管理办法》《吉林高速公路股份有限公司章程》（以下 简称《公司章程》）及相关法律、法规，结合公司实际情 况，制定本办法。 第二条 适用范围：公司本部及分公司；全资子公司、 控股子公司据此制定制度并通过内部决策程序审批后执行； 参股公司可参照执行。 第三条 本办法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， 可比照本办法执行。 第四条 公司聘用或解聘会计师事务所，应当由审计法 规部提出申请，经公司党委会前置研究，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 ...

广州环投永兴集团股份有限公司 会计师事务所选聘管理制度 二〇二五年八月 第一章 总 则 第一条 为规范广州环投永兴集团股份有限公司（以下简称"公司"）选聘 （包括新聘、续聘、改聘）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》（以 下简称"《证券法》"）《上市公司信息披露管理办法》《上海证券交易所股票 上市规则》《国有企业、上市公司选聘会计师事务所管理办法》等相关法律、以 及《广州环投永兴集团股份有限公司章程》（以下简称"《公司章程》"）的相 关规定，结合公司的实际情况，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和内部控制发表审计意见、出具审计报告 及内部控制审计报告的行为。聘任会计师事务所从事其他审计业务的，可以比照 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、 股东会审议前委托会计师事务所开展工作。 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 ...

浙江海德曼智能装备股份有限公司 浙江海德曼智能装备股份有限公司 会计师事务所选聘管理制度 第一章 总则 第一条、为进一步规范浙江海德曼智能装备股份有限公司（以下简称"公司"） 选聘（含续聘、改聘，下同）会计师事务所相关行为，切实维护股东利益，提高审计 工作和财务信息的质量，依据《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》《上海证券交易所科创板上市公司自律监管指引第1号— —规范运作》《上海证券交易所科创板股票上市规则》及《浙江海德曼智能装备股 份有限公司章程》（以下简称《公司章程》）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。公司选聘进行财 务报表审计业务、内部控制审计业务的会计师事务所，需遵照本制度的规定。选聘其 他专项审计业务的会计师事务所，公司管理层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"）审议并经全体成员过半数同意后，提交董事会审议，并由股东会决定。 第二章 会计师事务所执业 ...

北京海新能源科技股份有限公司 选聘会计师事务所管理办法 北京海新能源科技股份有限公司 （2025 年 08 月） 第一章 总则 第一条 为规范北京海新能源科技股份有限公司（以下简称"公司"）选聘 会计师事务所行为，提升年度财务报表审计质量，以及根据财政部、国务院国资 委、证监会联合发布的《国有企业、上市公司选聘会计师事务所管理办法》及相 关法律法规，结合公司《董事会审计委员会实施细则》，制定本办法。 第二条 本办法适用于公司聘请会计师事务所对定期财务会计报告、财务报 告内部控制发表审计意见、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，可以比照本办法执行。 第二章 审计委员会责任 第三条 公司审计委员会负责选聘会计师事务所工作，并监督其审计工作开 展情况。审计委员会应当切实履行下列职责： （一）按照董事会的授权制定选聘会计师事务所的政策、流程及相关内部控 制制度； （二）提议启动选聘会计师事务所相关工作； （三）审议选聘文件，确定评价要素和具体评分标准，监督选聘过程； （四）提出拟选聘会计师事务所及审计费用的建议，提交决策机构决定； （五）监督及评估会计师事务所审 ...

General Principles - The company aims to standardize the selection and appointment of accounting firms to protect shareholder interests and enhance the quality of audit work and financial information [2][3] - The selection process must comply with relevant laws and regulations, including the Company Law of the People's Republic of China and the Shanghai Stock Exchange rules [2][3] Selection Process - The selection of accounting firms must be approved by the Audit Committee, submitted to the Board of Directors, and ultimately decided by the shareholders' meeting [3][4] - Major shareholders and actual controllers are prohibited from interfering in the selection process before the shareholders' meeting [3][4] Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications, necessary licenses, and a good reputation without recent criminal penalties related to securities and futures [5][6] - The firms must ensure confidentiality and data security regarding company information [5][6] Selection Procedures - The Audit Committee is responsible for proposing the selection of accounting firms and supervising the audit work [4][5] - Various methods such as competitive negotiation, public bidding, and invitation bidding must be employed to ensure a fair selection process [6][7] Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, performance history, quality management, and risk management capabilities [7][8] - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [8] Contractual Obligations - The appointed accounting firm must fulfill its obligations as per the audit service agreement and complete the audit within the stipulated time [11][12] - Audit fees can be adjusted based on factors like consumer price index changes and business complexity, with a significant decrease requiring disclosure [12][13] Reappointment and Dismissal - 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 [13][14] - Specific conditions warranting the dismissal of an accounting firm include quality defects in audit reports and failure to meet deadlines [15][16] Supervision and Reporting - The Audit Committee is tasked with monitoring the audit work and ensuring compliance with laws and regulations [20][21] - Annual reports must disclose information about the accounting firm, including service duration and audit fees [21][22] Information Security - The company must assess the information security management capabilities of accounting firms during the selection process [12][14] - Contracts should include clauses specifying information security responsibilities to prevent data breaches [12][14]

Core Viewpoint - The article outlines the management measures for the selection and appointment of accounting firms by Suzhou Kaiweite Semiconductor Co., Ltd, emphasizing the importance of maintaining shareholder interests and improving the quality of financial information disclosure [1]. Group 1: General Principles - The management measures are established to regulate the selection (including reappointment and change) of accounting firms, ensuring compliance with relevant laws and regulations [1]. - The appointment of accounting firms must be approved by the board of directors and the shareholders' meeting, and no firm can be engaged before this approval [1][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess qualifications related to securities and futures, have a good reputation, and maintain sound internal management systems [2]. - Firms must comply with national financial accounting laws and maintain confidentiality regarding company information [2]. Group 3: Selection Procedures - The audit committee is responsible for the selection of accounting firms and must establish policies and procedures for this process [3]. - Various methods such as competitive negotiation, public bidding, and single selection can be used for appointing accounting firms, with results needing to be publicly disclosed [4]. Group 4: Evaluation and Reporting - The audit committee must evaluate the performance of the appointed accounting firm annually and submit reports to the board of directors [5][6]. - In the case of reappointment, the audit committee must provide a comprehensive evaluation of the firm's performance and quality [6][7]. Group 5: Termination and Replacement - The company must notify the accounting firm 30 days in advance if it intends to terminate or not renew the appointment [8]. - Specific conditions warranting the replacement of an accounting firm include significant quality defects or issues affecting independence [8][9]. Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection process and ensuring compliance with relevant laws and regulations [22]. - Any violations by the accounting firm that result in serious consequences must be reported to the board, and appropriate actions will be taken against responsible individuals [10]. Group 7: Miscellaneous Provisions - The management measures will be effective upon approval by the shareholders' meeting and will be interpreted by the board of directors [11][27].

Core Viewpoint - The document outlines the procedures and requirements for Shenzhen Invt Electric Co., Ltd. to select and appoint accounting firms, emphasizing the importance of maintaining audit quality and compliance with relevant laws and regulations [1][2]. Group 1: Selection Process and Responsibilities - The Audit Committee is responsible for the selection of accounting firms and overseeing their audit work, including developing policies and processes for selection [1][2]. - The selection process involves multiple steps, including the preparation of selection documents, evaluation of candidates, and submission of proposals to the Board of Directors and shareholders for approval [3][4][5]. Group 2: Requirements for Accounting Firms - Selected accounting firms must possess qualifications related to securities and futures, have a good record of professional quality, and meet specific criteria such as independent legal status and familiarity with relevant laws [5][6]. - The evaluation criteria for selecting accounting firms include audit fees, qualifications, professional records, quality management, and risk management capabilities [5][6]. Group 3: Special Provisions for Changing Accounting Firms - The company must change accounting firms under certain circumstances, such as significant defects in audit quality or delays in audit work that affect reporting timelines [7][8]. - If a change is necessary during the annual audit period, the Audit Committee must conduct due diligence and propose a new firm to the Board of Directors [8][9]. Group 4: Supervision and Penalties - The Audit Committee is tasked with supervising the selection process and ensuring compliance with laws and regulations, with findings included in the annual audit evaluation [9][10]. - Serious violations in the selection process can lead to penalties for responsible individuals, including economic sanctions or disciplinary actions [10][11].