General Principles - The management measures for selecting accounting firms aim to standardize the selection process, improve the quality of financial information and external audit work, and protect shareholder interests [2][3] - The measures apply to Beijing Sanyuan Foods Co., Ltd. and are based on relevant laws and regulations [2] Quality Requirements - Selected accounting firms must have independent legal status and meet qualifications set by regulatory authorities [3] - Firms should have a fixed workplace, sound organizational structure, and robust internal management and control systems [3] Selection Process - The Audit Committee of the Board is responsible for the selection and supervision of accounting firms [4] - The selection process must be fair and transparent, utilizing methods such as public bidding and competitive negotiation [6][5] - Evaluation criteria for selected firms include audit fees, qualifications, quality management, and resource allocation [8][6] Evaluation Criteria - The evaluation of accounting firms should focus on quality management, with a weight of at least 40%, while audit fees should not exceed 15% [8] - The average audit fee of all compliant firms will serve as the benchmark for scoring [8] Reappointment and Rotation - The same accounting firm should not be appointed for more than eight consecutive years, with a maximum extension to ten years under specific conditions [13] - Audit partners and signing accountants cannot participate in the audit after five years of service [8] Special Provisions for Reappointment - The company must change accounting firms under certain conditions, such as significant quality defects or delays in audit work [10][9] - The reappointment process must be completed before the end of the fourth quarter of the audited year [10] Supervision and Reporting - The Audit Committee must maintain vigilance regarding changes in accounting firms and significant fluctuations in audit fees [12] - The company is required to disclose information about the accounting firm, audit partners, and audit fees in annual reports [12] Documentation and Record Keeping - All documents related to the selection and evaluation of accounting firms must be properly archived for at least ten years [15]