杭州晶华微电子股份有限公司 会计师事务所选聘管理制度 杭州晶华微电子股份有限公司 会计师事务所选聘管理制度 第一章 总则 第一条 为进一步规范杭州晶华微电子股份有限公司（以下简称"公司"） 的选聘（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 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、规范性文 件和《杭州晶华微电子股份有限公司章程》（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，是指根据相关法律法规要求，选聘 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，视重要程度可 比照本制度执行。 第三条 公司选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"）审议同意后，提交董事会审议，并由股东会决定。董事会不得在股东 会决定前委任会计师事务所。 第四条 公司控股股东、实际 ...

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].