泰瑞机器股份有限公司 会计师事务所选聘制度 （2025 年 8 月修订） 第一章 总则 第一条 为规范泰瑞机器股份有限公司（以下简称"公司"）会计师事务所的选 聘（含新聘、 续聘、改聘，下同），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《泰瑞机器股份有限公司章程》（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计师事务所对公司财务会计报表发表审计意 见、出具审计报告及内 ...

成都佳驰电子科技股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范成都佳驰电子科技股份有限公司（以下简称"公司"）会计 师事务所选聘（包含新聘、续聘、改聘，下同）工作，完善内部治理结构，提升 审计质量，保障公司股东特别是中小股东的合法权益，根据《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》《成都佳驰电子科技 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， 制订本制度。 第二条 本制度所称选聘会计师事务所，是指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发表审计意见、出具审计报告及内部控制审计 报告的行为。公司如选聘会计师事务所从事除上述审计之外的其他专项审计业务 的，视重要性程度可以参照本制度执行。 第三条 公司选聘或解聘会计师事务所，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。公司不得 在董事会、股东会审议前聘请会计师事务所开展审计业务。 第四条 公司控股股东、实际控制人不得向公司指定会计师事务所，不得干 预公司审计委员会、董事会及股东会独立履行审核职责。 第二章 会计师事务所执 ...

Core Viewpoint - The document outlines the selection and appointment process for accounting firms by Zhejiang Zhongxin Fluorine Materials Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring high-quality financial information [1][10]. Group 1: Selection Process - The company must obtain approval from the audit committee before appointing an accounting firm for annual financial statement audits and internal control audits [1][2]. - The selection of accounting firms can be conducted through competitive negotiations, public bidding, invitation bidding, or single selection to ensure fairness and transparency [3][4]. - The company is required to publish selection documents through public channels, including the company website, detailing the selection criteria and evaluation standards [4][5]. Group 2: Evaluation Criteria - The evaluation of accounting firms must include factors such as audit fee quotes, qualifications, professional records, quality management levels, work plans, and risk management capabilities [5][6]. - Quality management level must account for at least 40% of the evaluation score, while audit fee quotes should not exceed 15% [5][6]. - The average audit fee quote of all compliant firms will serve as the benchmark for scoring [6]. Group 3: Responsibilities of the Audit Committee - The audit committee is responsible for overseeing the selection process, including developing policies, reviewing selection documents, and evaluating the performance of the appointed accounting firm [2][5]. - The committee must submit annual evaluation reports on the performance of the accounting firm to the board of directors [2][6]. - The audit committee should exercise caution in cases of frequent changes in accounting firms or significant fluctuations in audit fees [8][9]. Group 4: Contractual and Compliance Obligations - The company must ensure that the selected accounting firm adheres to information security management standards and includes specific clauses in the contract regarding data protection [7][8]. - Any changes in the accounting firm must be completed before the end of the fourth quarter of the audited year [8][9]. - The company is required to disclose information regarding the accounting firm's service duration and audit fees in its annual financial reports [7][8].

Core Viewpoint - The document outlines the selection and management procedures for accounting firms at Shanghai Phoenix Enterprise (Group) Co., Ltd, emphasizing the importance of maintaining shareholder interests and ensuring the quality and integrity of 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 the Guidelines for Corporate Governance of Listed Companies [1]. - The purpose of the selection system is to enhance the quality of financial information and ensure its authenticity and continuity [1]. Group 2: Requirements for Accounting Firms - Selected accounting firms must possess independent legal status and be registered for securities business [4]. - They should have a fixed workplace, sound organizational structure, and robust internal management systems [4]. - The firms must be familiar with national financial and accounting laws and have a good reputation and record of professional quality [4]. Group 3: Responsibilities of the Audit Committee - The Audit Committee is responsible for the selection and dismissal of accounting firms and must supervise their audit work [3]. - It must establish policies and procedures for selecting accounting firms and propose the initiation of selection work [3]. - The committee is tasked with evaluating the qualifications of the firms and ensuring compliance with selection standards [3][4]. Group 4: Selection Procedures - The selection process can involve competitive negotiations, public bidding, or invitation bidding to ensure fairness and transparency [5]. - The evaluation criteria for firms include audit fees, qualifications, professional records, and quality management levels, with quality management weighted at least 40% [5][6]. - The final selection must be approved by the Board of Directors and submitted to the shareholders' meeting for voting [7]. Group 5: Information Disclosure - The company must disclose the evaluation reports of the accounting firms and the Audit Committee's supervisory activities annually [4][11]. - Any changes in accounting firms must be accompanied by detailed explanations, including reasons for dismissal and communication with previous firms [11]. Group 6: Circumstances for Replacing Accounting Firms - The company must replace accounting firms if there are significant deficiencies in audit quality or if the firm fails to meet its obligations [8][9]. - If a firm requests to terminate its services, the Audit Committee must investigate and report to the Board [9]. Group 7: Supervision and Compliance - The Audit Committee must monitor compliance with laws and regulations regarding the selection of accounting firms [9][10]. - Any violations that result in severe consequences must be reported to the Board, and responsible individuals may face penalties [10][11].