002390SZSE

Rules for the Selection of Accounting Firms

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This document outlines the procedures and requirements for selecting and engaging accounting firms for Guizhou Xinbang Pharmaceutical Co., Ltd. It details the qualifications, selection methods, and responsibilities of both the company and the accounting firms. The aim is to ensure the quality of financial information and protect shareholder interests by establishing a fair and transparent selection process.

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Guizhou Xinbang Pharmaceutical Co., Ltd.

Rules for the Selection of Accounting Firms

Chapter 1 General Provisions

Article 1 To strengthen and standardize the management of the selection of accounting firms (including re-appointment and change of appointment, hereinafter referred to as "selection") by Guizhou Xinbang Pharmaceutical Co., Ltd. (hereinafter referred to as the "Company"), effectively protect shareholder interests, and improve the quality of financial information. In accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "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 Guizhou Xinbang Pharmaceutical Co., Ltd." (hereinafter referred to as the "Articles of Association"), and in combination with the Company's actual situation, these Rules are formulated.

Article 2 The selection of accounting firms referred to in these Rules means the act of the Company appointing accounting firms to express audit opinions on financial accounting reports, issue audit reports, and internal control reports in accordance with relevant laws and regulations. If the Company selects accounting firms to engage in other statutory audit services beyond the above scope, these Rules may be applied by analogy.

Article 3 The Company's selection or dismissal of accounting firms shall be reviewed and approved by the Board of Directors' Audit Committee (hereinafter referred to as the "Audit Committee"), then submitted to the Board of Directors for review, and decided by the Shareholders' Meeting. The Company shall not appoint accounting firms to conduct audit services before the review and approval of the Board of Directors and the Shareholders' Meeting.

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