Chapter One General Principles
Article 1
To standardize the selection (including reappointment and change of appointment, hereinafter the same) of annual audit accounting firms by Guangdong Jushen Logistics Co., Ltd. (hereinafter referred to as "the Company"), effectively protect shareholder interests, and improve the quality of audit work and financial information, this system is formulated in accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," and other relevant laws, regulations, normative documents, and the "Articles of Association" of the Company, combined with the actual situation of the Company.
Article 2
The term "selection of accounting firms" in this system refers to the Company's engagement of accounting firms to express audit opinions and issue audit reports on the Company's financial accounting reports, including financial accounting report audits and internal control audit services, in accordance with relevant laws and regulations. The Company may refer to this system when engaging accounting firms for other statutory audit services beyond financial accounting report audits.
Article 3
The selection of accounting firms by the Company must be reviewed and approved by the Audit Committee of the Board of Directors (hereinafter referred to as "the Audit Committee"), submitted to the Board of Directors for review, and decided by the shareholders' meeting. The Company shall not engage accounting firms to conduct audit business before the review by the Board of Directors and the shareholders' meeting.
Chapter Two Quality Requirements for Accounting Firms
Article 4
The accounting firms selected by the Company must meet the following basic conditions:
- Legally established and possessing the qualifications and conditions required by the China Securities Regulatory Commission and national industry authorities to conduct securities and futures-related business;
- Have a fixed workplace, a sound organizational structure, and a complete quality control system and internal management system that are effectively implemented;
- Familiar with national laws, regulations, rules, and policies related to financial accounting;
- Have registered accountants capable of completing audit tasks and ensuring audit quality;
- Able to diligently implement relevant laws, regulations, rules, and policies regarding financial audits, with a good social reputation and record of professional quality;
- Meet other conditions required by national laws, regulations, rules, or normative documents.