Core Viewpoint - The document outlines the procedures and requirements for Zhejiang Huayou Cobalt Co., Ltd. in selecting and appointing accounting firms to ensure the quality and integrity of financial information [1][2][3]. Group 1: Selection Process - The audit committee proposes the appointment of accounting firms to the board, requiring a majority approval from the audit committee members [2]. - The board's audit committee is responsible for overseeing the selection process and ensuring compliance with internal controls and policies [2][3]. - Various methods such as competitive negotiation, public bidding, and invitation bidding can be used for selecting accounting firms, ensuring fairness and transparency [3][4]. Group 2: Quality Requirements - Selected accounting firms must possess necessary qualifications as per national regulations and have experience with large listed companies [1][2]. - The evaluation criteria for accounting firms include audit fees, qualifications, performance history, quality management, and resource allocation [3][4]. Group 3: Evaluation Standards - The quality management level of accounting firms must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4]. - The average audit fee from all participating firms serves as the benchmark for evaluating audit fee proposals [4][5]. Group 4: Contractual Obligations - The appointed accounting firm must fulfill its obligations as per the audit agreement and cannot subcontract the audit work [5][6]. - Audit fees can be adjusted based on factors like consumer price index and business complexity, with significant decreases requiring disclosure [5][6]. Group 5: Replacement Procedures - The company must replace the accounting firm under specific circumstances, such as significant quality defects or inability to meet deadlines [6][7]. - The board must notify shareholders and allow the previous firm to present its case before finalizing the replacement [7].

Core Points - The article outlines the selection and management system for accounting firms at Beijing Kejingyuan Technology Co., Ltd, aiming to protect shareholder interests and enhance financial information quality [1][2][3] Group 1: General Principles - The selection of accounting firms must comply with relevant laws and regulations, including the "Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies" [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] Group 2: Selection Criteria - Accounting firms must possess independent legal status, relevant qualifications, and a good record of professional quality [5] - Firms must have a fixed workplace, sound organizational structure, and comprehensive internal management controls [5] - Familiarity with national financial laws and regulations, as well as sufficient human and resource capacity to ensure audit quality, is required [5][6] Group 3: Selection Process - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [4][6] - Various entities, including the audit committee and independent directors, can propose the hiring of accounting firms [4][5] - The selection process must be competitive and transparent, utilizing methods such as competitive negotiations and public invitations [5][6] Group 4: Evaluation and Reporting - The evaluation of accounting firms must include criteria such as audit fees, qualifications, and quality management levels, with a minimum weight of 40% for quality management [6][8] - The audit committee must submit annual evaluation reports on the performance of the hired accounting firm to the board of directors [4][8] Group 5: Reappointment and Dismissal - The company can reappoint the same accounting firm without a new selection process if the audit committee recommends it and it is approved by the board and shareholders [6][8] - The company must change accounting firms under specific circumstances, such as significant quality defects in audit reports or failure to meet deadlines [9][10] Group 6: Supervision and Penalties - The audit committee is tasked with supervising the selection and performance of accounting firms, ensuring compliance with laws and internal regulations [25][26] - Serious violations by accounting firms can lead to their dismissal as per shareholder resolutions [27][28]

Core Viewpoint - The article outlines the selection system for accounting firms at Qipai Technology Co., Ltd., detailing the procedures, quality requirements, and evaluation criteria for hiring auditors to ensure compliance and maintain audit quality [1][2][3]. Group 1: General Principles - The selection of accounting firms must comply with the Company Law of the People's Republic of China and relevant regulations [1]. - The selection process requires approval from the board's audit committee and must be reviewed by the board and shareholders [1][2]. - Major shareholders and actual controllers are prohibited from interfering in the selection process before board and shareholder meetings [1] Group 2: Quality Requirements - Selected accounting firms must have a good record of professional quality and meet specific qualifications as per the Securities Law [1][2]. - Firms must possess independent legal status, necessary qualifications, and a solid internal management system [1][2][3]. - The firms should be familiar with relevant financial laws and regulations and have registered accountants capable of ensuring audit quality [1][2][3]. Group 3: Selection Procedures - The audit committee is responsible for the selection process and must establish policies and procedures for hiring accounting firms [1][2][3]. - Various selection methods such as competitive negotiation, public bidding, and invitation bidding must be employed to ensure fairness [2][3]. - The selection results must be publicly disclosed, including the chosen firm and audit fees [3][4]. Group 4: Evaluation Criteria - Evaluation factors for selecting accounting firms include audit fees, qualifications, performance records, quality management, and resource allocation [4][5]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [4][5]. - The average audit fee of all qualified firms will serve as the benchmark for scoring [4][5]. Group 5: Contract and Reporting - The contract with the selected accounting firm is valid for one year and can be renewed based on performance evaluations [7][8]. - The audit committee must evaluate the performance of the accounting firm annually and report to the board [7][9]. - Any significant changes in audit fees or quality issues must be disclosed in the financial reports [5][9]. Group 6: Other Requirements - The company must maintain records of the selection process for at least ten years and ensure compliance with information security regulations [11][12]. - The audit committee must report any violations of the selection process that lead to serious consequences to the board [12]. - The company must disclose the service duration and fees of the accounting firm in its annual financial reports [9][12].

Core Viewpoint - The document outlines the selection and management procedures for accounting firms by Jiangsu Rongtai Industrial Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality audit work and financial information [1][2]. Group 1: General Principles - The selection of accounting firms must comply with relevant laws and the company's articles of association [1]. - The company must not appoint an accounting firm without prior approval from the board of directors and the shareholders' meeting [1][2]. - Major shareholders and actual controllers are prohibited from interfering in the selection process [1]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess necessary qualifications as per the China Securities Regulatory Commission and relevant authorities [2]. - Firms must have a stable workplace, sound organizational structure, and robust internal management systems [2]. - The auditors must have a clean record without administrative penalties related to securities and futures in the past three years [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [2][3]. - Various stakeholders, including the audit committee and independent directors, can propose the appointment of accounting firms [2]. - The selection process must be fair and transparent, utilizing competitive negotiations, public bidding, or other methods to assess the capabilities of accounting firms [4][5]. Group 4: Evaluation and Scoring - The evaluation of accounting firms must consider factors such as audit fees, qualifications, quality management, and risk management capabilities [6][10]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [6]. Group 5: Reappointment and Dismissal - The audit committee can recommend reappointment of firms that meet the selection criteria without going through the full selection process again [7][8]. - The company must notify accounting firms 30 days in advance before dismissing or not renewing their contracts [9][10]. Group 6: Supervision and Penalties - The company must disclose annual evaluations of the accounting firms' performance and the audit committee's supervisory activities [11]. - Serious violations by accounting firms can lead to dismissal and potential penalties for responsible individuals [12][13]. Group 7: Other Provisions - The company and accounting firms must maintain proper documentation of the selection and evaluation processes for at least ten years [14]. - Information security measures must be in place to protect sensitive data during the selection and auditing processes [15].

Core Viewpoint - The document outlines the procedures and requirements for Shenzhen Xunjiexing Technology Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of audit services and protecting shareholder interests [1][2][3]. Group 1: Selection Process - The selection of accounting firms must be approved by the Audit Committee and subsequently by the Board of Directors and the Shareholders' Meeting [1][2]. - The company must employ competitive negotiation, public bidding, invitation bidding, or single selection methods to ensure fairness and transparency in the selection process [3][4]. - The Audit Committee is responsible for proposing the selection process, evaluating candidates, and submitting recommendations to the Board of Directors [2][3]. Group 2: Quality Requirements - Selected accounting firms must meet the qualifications required by the Securities Law for A-share listed companies and have a good record of professional quality [2]. - Firms must have a fixed workplace, sound organizational structure, and robust internal management systems [2]. - The evaluation criteria for selecting accounting firms include audit fees, qualifications, professional records, quality management levels, and risk management capabilities [5][6]. Group 3: Audit Fees and Adjustments - Audit fees can be adjusted based on factors such as consumer price index changes and business complexity, with a requirement to disclose significant decreases in fees [6][7]. - The company should not set a maximum price for audit fees unless justified in the selection documents [5][6]. Group 4: Supervision and Accountability - The Audit Committee must monitor the performance of the selected accounting firms and report on their compliance with audit agreements [10][11]. - If an accounting firm exhibits significant quality defects or fails to meet obligations, the company must consider changing firms [9][10]. - The company is required to disclose information regarding the accounting firm's service duration, audit fees, and performance evaluations in its annual report [8][9].

Core Viewpoint - The document outlines the procedures and requirements for Yantai Zhongchong Food Co., Ltd. to select and appoint accounting firms, ensuring compliance with relevant laws and regulations while maintaining the quality of audit work and protecting shareholder interests [1][2]. Group 1: General Provisions - The company establishes a system for selecting accounting firms to enhance audit quality and protect shareholder interests, based on various legal frameworks [1]. - The selection of accounting firms must be approved by the audit committee, the board of directors, and ultimately the shareholders' meeting [1][2]. Group 2: Conditions for Appointment - Selected accounting firms must possess independent legal status and meet qualifications set by regulatory authorities [2]. - Firms must have a fixed workplace, sound organizational structure, and effective quality control systems [2]. - The firms should be familiar with relevant financial laws and have a good reputation and record of professional quality [2]. Group 3: Selection Procedures - The audit committee is responsible for proposing the appointment of accounting firms and overseeing the audit process [2][3]. - The selection process includes competitive negotiations, public bidding, and other methods to ensure fairness [4][5]. - The company must disclose selection documents publicly, including evaluation criteria and scoring standards [5]. Group 4: Evaluation Criteria - Evaluation factors for accounting firms include audit fees, qualifications, professional records, quality management, and resource allocation [6]. - Quality management must be weighted at no less than 40% in the evaluation, while audit fees should not exceed 15% [6][12]. Group 5: Supervision and Reappointment - The audit committee must monitor the performance of the appointed accounting firms and report annually to the board [9]. - If the audit firm fails to meet quality standards or engages in misconduct, the company may terminate the appointment [9][10]. - The company can reappoint the same audit firm without a new selection process if the audit committee provides a positive evaluation [10][11]. Group 6: Information Security - The company must enhance information security awareness and ensure compliance with relevant laws during the selection process [15]. - Contracts with accounting firms should include clauses on information security responsibilities [15]. Group 7: Final Provisions - The document will take effect upon approval by the shareholders' meeting and will be subject to revision by the board of directors [26][28].

Core Points - The article outlines the procedures and requirements for selecting and appointing accounting firms by Dalian Dali Cap Technology Co., Ltd to ensure the quality and reliability of financial information [1][2][3] Group 1: Selection Process - The audit committee submits a proposal for selecting an accounting firm to the board of directors [2] - The selection process must be competitive and fair, utilizing methods such as competitive negotiation, public bidding, and invitation bidding [2][3] - The audit committee investigates the quality and integrity of the accounting firms through various means, including reviewing public information and consulting regulatory bodies [2][3] Group 2: Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications and meet the regulatory requirements set by relevant authorities [1][2] - Firms must have a good reputation and a record of compliance, with no administrative penalties related to securities and futures business in the last three years [1][2] - The firms must have qualified registered accountants and a robust internal management system [1][2] Group 3: Evaluation and Reporting - After the audit work is completed, the audit committee evaluates the performance and quality of the accounting firm, with the results reported at the annual shareholders' meeting [3][4] - If multiple proposals for accounting firms exist, the audit committee must provide comparative opinions based on their investigations [3][4] Group 4: Reappointment and Dismissal Procedures - The audit committee must meet with both the previous and proposed accounting firms to evaluate their performance before making a recommendation for reappointment [5][6] - Any dismissal of an accounting firm must be disclosed in detail, including reasons and any statements from the dismissed firm [6][7] Group 5: Supervision and Penalties - The audit committee is responsible for supervising the selection process and ensuring compliance with laws and regulations [7] - If violations occur, the audit committee must report to the board, which may lead to penalties for responsible parties [7]

Core Viewpoint - The document outlines the procedures and requirements for selecting and changing accounting firms for Anhui Huaren Health Pharmaceutical Co., Ltd, emphasizing the importance of maintaining independence and quality in the auditing process [1][2][3]. Group 1: General Principles - The audit fees for the accounting firm are determined by the shareholders' meeting [1] - The controlling shareholders and actual controllers are prohibited from designating accounting firms or interfering with the audit committee's independent duties [1] - 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][2] Group 2: Requirements for Accounting Firms - Selected accounting firms must possess independent qualifications and meet the requirements set by the China Securities Regulatory Commission [1][2] - Firms must have a fixed workplace, sound organizational structure, and robust internal management systems [1] - The auditing team must include registered accountants who have not faced criminal or administrative penalties related to their professional conduct in the last three years [1][2] Group 3: Selection Procedures - The audit committee, independent directors, or a majority of the board can propose the hiring of an accounting firm [2][3] - The selection process must be competitive, utilizing methods such as competitive negotiation, public bidding, or invitation to tender [2][3] - The company must publicly disclose the selection documents, including evaluation criteria and scoring standards [2][3] Group 4: Evaluation and Reporting - The audit committee is responsible for evaluating the performance of the accounting firm annually and reporting to the board [2][3] - Evaluation criteria must include audit fees, qualifications, quality management, and risk management capabilities [4][5] - Significant changes in audit fees (over 20%) must be disclosed, including reasons for the change [6] Group 5: Change of Accounting Firms - The company must change accounting firms under specific circumstances, such as quality issues or failure to meet obligations [8][9] - The audit committee must communicate with both the outgoing and incoming firms to assess quality and integrity [9][10] - The reasons for changing firms must be disclosed, along with communication details with the previous firm [11][12]

Core Viewpoint - The document outlines the selection system for accounting firms at Wuxi Autowei Technology Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information [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 selection process requires approval from the audit committee, board of directors, and ultimately the shareholders' meeting [1][2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must have a good record of professional quality and meet specific criteria, including independent legal status and necessary qualifications [2]. - The firms must have a solid organizational structure and internal management system, and their auditors should not have faced administrative penalties in the last three years [2][3]. Group 3: Selection Process - Various entities, including the audit committee and shareholders holding over 1% of shares, can propose the hiring of accounting firms [3]. - The audit committee is responsible for overseeing the selection process, including developing policies and evaluating candidates [3][4]. Group 4: Procedures for Hiring Accounting Firms - The selection process involves competitive negotiations, public bidding, and other methods to ensure fairness and transparency [4][5]. - The audit committee must evaluate the qualifications of the firms and submit recommendations to the board of directors for approval [5][6]. Group 5: Management of Reappointment - The audit committee must evaluate the performance of the accounting firm annually and can only reappoint them if they meet quality standards [6][7]. - If an auditor has served for five consecutive years, they must be replaced for the next five years [6]. Group 6: Circumstances for Changing Accounting Firms - The company must change accounting firms under specific circumstances, such as collusion in bidding or significant quality issues in audit reports [7][8]. - The audit committee must initiate the hiring process immediately if a change is necessary during the annual audit period [8][9]. Group 7: Information Disclosure and Record Management - The company must disclose information about the accounting firm, including service duration and fees, in annual financial reports [10]. - All documents related to the selection and hiring process must be archived for at least ten years [10][11]. Group 8: Supervision and Accountability - The audit committee must remain vigilant regarding any irregularities in the selection process and report serious violations to the board [11][12]. - The company is responsible for any economic losses resulting from the wrongful termination of an accounting firm [11].

Core Viewpoint - The document outlines the selection system for accounting firms at Wuxi Honghui New Materials Technology Co., Ltd, aiming to enhance audit quality and protect shareholder interests through a structured and regulated process [2][3]. 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 [2]. - The company must not engage an accounting firm for annual audits before shareholder approval [2][3]. Group 2: Selection Criteria - Selected accounting firms must possess independent legal status and meet qualifications set by regulatory authorities [3]. - Firms must have a solid organizational structure, quality control systems, and a good reputation in the industry [3]. Group 3: Selection Procedures - The audit committee is responsible for proposing the selection of accounting firms and overseeing the audit process [3][4]. - The selection process must be competitive and transparent, utilizing methods such as public bidding and competitive negotiations [5][6]. Group 4: Evaluation Standards - Evaluation criteria for accounting firms include audit fees, qualifications, quality management, and risk management capabilities [6][7]. - Quality management must account for at least 40% of the evaluation score, while audit fees should not exceed 15% [6]. Group 5: Audit Fees and Duration - There is no maximum limit on audit fees unless specified in the selection documents, and any significant changes in fees must be disclosed [7][9]. - Audit partners cannot serve on the same company's audit for more than five consecutive years [8]. Group 6: Information Disclosure - The company must disclose information regarding the accounting firm, including service duration and audit fees, in annual reports [9]. - Any changes in accounting firms must be reported, including reasons for the change and communication with previous firms [9]. Group 7: Supervision and Penalties - The audit committee must monitor the selection process and report any violations of the selection criteria [12][13]. - Serious violations by accounting firms can lead to their disqualification from future audits [12][13].