(1) A listed company shall disclose the remuneration paid to an accounting firm, including financial audit fees and other fees other than financial audit.
(2) The financial audit fees paid by listed companies to accounting firms refer to the fees paid by listed companies to accounting firms for auditing, examining or reviewing their financial reports or other matters according to the requirements of laws, administrative regulations and normative documents. Other expenses other than financial audit refer to the expenses paid by listed companies to accounting firms for providing assets evaluation or consulting services.
(3) When a listed company discloses the remuneration paid to an accounting firm, it shall explain the way of bearing expenses such as travel expenses, and shall also explain the remuneration paid to the accounting firm, including the unpaid amount.
(4) When a listed company discloses the remuneration paid to an accounting firm, it shall disclose the comparative figures of the reporting year and the previous accounting year in forms or other appropriate ways. If the accounting firm changes during the above-mentioned period, it shall be disclosed separately.
(5) Where a listed company and its subsidiaries employ different accounting firms, the remuneration paid to different accounting firms shall be disclosed separately.
(6) When a listed company discloses the remuneration paid to an accounting firm, it shall obtain the confirmation of the accounting firm.
(7) Where an accounting firm that conducts financial audit for a listed company provides other charging services (such as consulting services) for the listed company at the same time, the board of directors of the listed company shall, after disclosing the remuneration paid to the accounting firm, disclose the opinions of the board of directors on whether the charges for other services affect the audit independence of certified public accountants.