Core Points - The document outlines the procedures and requirements for the selection and appointment of accounting firms by Huai Ji Deng Yun Auto Parts Co., Ltd [2][3][4] Group 1: General Provisions - The company aims to standardize the selection process of accounting firms in accordance with relevant laws and regulations [2] - The selection of accounting firms must be approved by the Audit Committee and the Board of Directors before being submitted to the shareholders' meeting for final decision [2][3] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and meet qualifications set by the China Securities Regulatory Commission [5] - Firms must have a good reputation and quality record, with no administrative penalties related to securities and futures business in the past three years [5] Group 3: Selection Procedures - The Audit Committee is responsible for proposing the selection of accounting firms and must evaluate their qualifications and audit quality [6][7] - Various selection methods can be employed, including competitive negotiation, public selection, and invitation selection, ensuring fairness and transparency [6][7][8] Group 4: Evaluation and Documentation - The evaluation criteria for accounting firms include audit fees, qualifications, quality management, and risk management capabilities [8] - All documents related to the selection process must be properly archived for at least ten years [8][9] Group 5: Special Provisions for Reappointment - The Audit Committee must investigate the quality of both the previous and proposed accounting firms when considering reappointment [10] - The reasons for changing accounting firms must be disclosed in detail during the shareholders' meeting [10][11] Group 6: Supervision and Penalties - The Audit Committee is tasked with supervising the selected accounting firms and ensuring compliance with relevant laws and regulations [12][13] - Serious violations by accounting firms can lead to disqualification from future appointments [12][13]

Core Viewpoint - The article outlines the selection system for accounting firms at Robotech Intelligent Technology Co., Ltd., emphasizing the need for compliance with relevant laws and regulations to ensure the quality of financial information and protect shareholder interests [1][12]. Group 1: General Principles - The selection of accounting firms must be approved by the Board of Directors' Audit Committee and subsequently by the Board and shareholders [1][2]. - The company must not appoint an accounting firm before the Board and shareholders have reviewed the matter [2]. Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and the necessary qualifications to conduct securities and futures-related business [5]. - Firms must have a fixed workplace, sound organizational structure, and robust internal management and control systems [5]. - The firms should be familiar with relevant financial laws and regulations and have a good reputation and record of professional quality [5]. Group 3: Selection Procedures - The Audit Committee is responsible for proposing the selection of accounting firms and overseeing the audit process [7]. - The selection process must be competitive and fair, utilizing methods such as competitive negotiation, public bidding, and invitation bidding [8][9]. - The evaluation criteria for accounting firms must include audit fees, qualifications, performance records, quality management, and resource allocation [9][10]. Group 4: Evaluation and Reporting - The company must evaluate the quality management level of the accounting firms, focusing on their quality management systems and implementation [10]. - The average audit fee of all qualified firms will serve as the benchmark for evaluating audit fee proposals [10]. - Annual reports must disclose information about the accounting firms, including service duration and audit fees [8]. Group 5: Reappointment and Dismissal Procedures - The Audit Committee must evaluate the performance of the accounting firm before reappointment and submit findings to the Board [7]. - The company must change accounting firms under specific circumstances, such as significant quality defects or delays in audit work [20][21]. - The reasons for dismissing an accounting firm must be disclosed in relevant documents [10]. Group 6: Supervision and Penalties - The Audit Committee must monitor the selection process and ensure compliance with laws and regulations [26]. - Serious violations by accounting firms can lead to penalties, including dismissal and financial liability for responsible individuals [28][29]. - All documents related to the selection and evaluation of accounting firms must be properly archived for at least ten years [30].

Core Points - The article outlines the selection system for accounting firms at Xinjiang Dongfang Huanyu Gas Co., Ltd. (stock code: 603706), aiming to establish a modern corporate governance structure and ensure the quality and authenticity of financial information [1][2] Group 1: General Principles - The selection of accounting firms is governed by various laws and regulations, including the Company Law of the People's Republic of China and the Shanghai Stock Exchange Listing Rules [1] - The selection process must be approved by the Board of Directors and the Shareholders' Meeting, ensuring independence from the controlling shareholders [2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and meet qualifications set by regulatory authorities [3] - Firms must have a solid organizational structure, internal management systems, and a good reputation for audit quality [3] Group 3: Selection Procedures - The Audit Committee is responsible for proposing the selection of accounting firms and must conduct a thorough review of their qualifications [4][5] - The selection process can involve competitive negotiations, public invitations, or single invitations to ensure fairness [4][5] Group 4: Evaluation and Supervision - The Audit Committee must evaluate the performance of the accounting firms annually and report to the Board of Directors [11][12] - Any significant changes in the audit firm or its quality must be reported and justified to the Shareholders' Meeting [12][13] Group 5: Replacement Procedures - The company must replace the accounting firm under specific circumstances, such as quality issues or inability to meet deadlines [8][9] - The reasons for replacing an accounting firm must be disclosed in detail during the Shareholders' Meeting [9]

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 document outlines the procedures and requirements for the selection and appointment of accounting firms by Zhonglu Co., Ltd, aiming to enhance corporate governance and protect shareholder interests [1][2][3] Group 1: General Provisions - The company establishes this system to improve the quality of financial information and ensure its authenticity and continuity [1] - The selection of accounting firms must be approved by the audit committee, the board of directors, and ultimately decided by the shareholders' meeting [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must possess independent legal status, necessary qualifications, and a good reputation in the industry [2] - Firms must have a solid organizational structure, internal management systems, and a thorough understanding of relevant financial laws and regulations [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 methods such as competitive negotiation, public selection, and invitation selection can be used to ensure a fair and transparent selection process [3][4] Group 4: Evaluation and Approval Process - The audit committee evaluates the qualifications of the accounting firms and submits recommendations to the board of directors for approval [5][6] - The shareholders' meeting must approve the selected accounting firm, and a contract is signed for the audit services [6][7] Group 5: Supervision and Penalties - The audit committee must remain vigilant regarding any changes in accounting firms, especially during the annual report audit period [9][10] - Serious violations by the accounting firm can lead to termination of their services, and the audit committee must report such incidents to the board [10][12]

Core Points - The document outlines the selection and appointment process for accounting firms by Guangxi Fenglin Wood Industry Group Co., Ltd, ensuring compliance with relevant laws and regulations [1][2][3] Group 1: General Provisions - The purpose of the selection system is to standardize the appointment of accounting firms, protect shareholder interests, and comply with national regulations [1] - The selection process includes hiring, reappointment, and dismissal of accounting firms, which must be approved by the board of directors and shareholders [1][2] Group 2: Quality Requirements for Accounting Firms - Selected accounting firms must meet specific qualifications, including necessary licenses, a solid organizational structure, a good reputation, and familiarity with relevant laws [1][3] Group 3: Selection Procedure - The selection process involves several steps, including the audit committee proposing qualifications, reviewing applications, and submitting recommendations to the board for approval [3][4] - The audit committee is responsible for ensuring a fair and competitive selection process, utilizing methods such as competitive negotiation and public bidding [3][4] Group 4: Responsibilities of the Audit Committee - The audit committee oversees the selection process, evaluates the qualifications of accounting firms, and submits annual performance reports to the board [2][3] - The committee must maintain records of evaluation criteria and ensure transparency throughout the selection process [3][4] Group 5: Supervision and Disclosure - The company must disclose information regarding the accounting firm, including service duration and audit fees, in its annual report [7] - Any significant changes in the accounting firm or audit team must be communicated to shareholders, along with reasons for such changes [7][6]

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]

铁流股份有限公司 会计师事务所选聘制度 第一章 总 则 第一条 为进一步完善铁流股份有限公司（以下简称"公司"）会计师事务所 的选聘，切实维护股东利益，提高财务信息质量，保证财务信息的真实性和连续 性，根据《中华人民共和国公司法》 《上市公司治理准则》 《国有企业、上市公司 第六条 审计项目合伙人、签字注册会计师累计实际担任公司审计业务满 5 年的，之后连续 5 年不得参与公司的审计业务。 选聘会计师事务所管理办法》 《上海证券交易所股票上市规则》 等有关法律法规 和规范性文件，以及《铁流股份有限公司章程》 （以下简称"公司章程"）的有关 规定，并结合公司的实际情况，制定本制度。 第二条 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、 内部控制等发表审计意见、鉴证意见、出具审计报告的，应当遵照本制度，履行 选聘程序。公司聘任会计师事务所从事除财务会计报告、内部控制审计之外的其 他法定审计业务的，可比照本制度执行。 第三条 公司聘用或解聘会计师事务所，应当经董事会审计委员会（以下简 称"审计委员会"）全体成员过半数审议同意后，提交董事会审议，并由股东会 决定。公司不得在董事会、股东会审议批准前聘请会 ...

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].