Core Viewpoint - The article outlines the regulations and procedures for Shenzhen Kelu Electronics Technology Co., Ltd. in selecting and appointing accounting firms, aiming to enhance the quality of financial information disclosure and protect shareholder interests [2][3]. 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 management measures for the appointment of accounting firms by state-owned enterprises and listed companies [2]. - The appointment process requires approval from the audit committee, the board of directors, and the shareholders' meeting, ensuring no prior engagement of accounting firms before these approvals [2][3]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications, necessary licenses, and a good reputation for professional quality [5]. - Firms must have a fixed workplace, sound organizational structure, and effective internal management and quality control systems [5]. Group 3: Procedures for Selecting Accounting Firms - The audit committee is responsible for overseeing the selection process, which includes developing policies, initiating selection, and evaluating proposals [6][7]. - The selection methods include competitive negotiation, public bidding, and invitation bidding, ensuring fairness and transparency [7][8]. Group 4: Evaluation Criteria - Evaluation criteria for accounting firms include audit fees, qualifications, professional records, quality management, work plans, and risk management capabilities [6][9]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [6]. Group 5: Appointment and Reappointment Procedures - The company can reappoint the same accounting firm without a new selection process if the audit quality is satisfactory [8]. - If an accounting firm exhibits severe deficiencies, the company has the right to terminate its services and appoint a new firm [9]. Group 6: Disclosure and Reporting - The company must disclose information about the appointed accounting firm, including service duration and audit fees, in its annual report [11]. - The audit committee is required to submit evaluation reports on the performance of the accounting firm and its supervisory responsibilities [11][12]. Group 7: Compliance and Penalties - The audit committee must monitor compliance with laws and regulations regarding the selection of accounting firms and report any violations to the board [13][14]. - Serious violations may lead to penalties for responsible individuals, including economic sanctions or disciplinary actions [13].

Core Points - The article outlines the special system for selecting accounting firms by Shandong Zhangqiu Blower Co., Ltd, aiming to standardize the hiring process in compliance with relevant laws and regulations [3][4][17] Group 1: General Principles - The selection of accounting firms must adhere to the Company Law, Shenzhen Stock Exchange listing rules, and other relevant regulations [3] - The company must obtain approval from the audit committee and the board of directors before hiring an accounting firm [3][4] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess necessary qualifications as per national regulations and have a good reputation and quality record [4][5] - Firms must have a fixed workplace, sound organizational structure, and internal management systems [4][5] Group 3: Selection Methods - The company can select accounting firms through competitive negotiation, public bidding, or invitation bidding [4][5] - Selection documents must be published publicly, including basic information and evaluation criteria [4][5] Group 4: Evaluation Standards - Evaluation criteria for accounting firms include audit fee quotes, qualifications, quality management, and risk management capabilities [5][6] - Quality management level must account for at least 40% of the evaluation score [6] Group 5: Selection Procedures - The audit committee is responsible for the selection process, including proposing qualifications and reviewing applications [9][11] - The selection process must be transparent, with results publicly disclosed [9][11] Group 6: Supervision and Penalties - The audit committee must monitor the performance of the selected accounting firms and report to the board [13][14] - Any violations of the selection process may lead to penalties for responsible individuals [14][15] Group 7: Information Security - The company must ensure information security during the selection process and include specific clauses in contracts regarding data protection [15]