Table of Contents
I. Internal Control Audit Report…………………………………………Page 1-2
II. Copy of Qualification Certificates…………………………………………Page 3-6
Internal Control Audit Report
Tianjian Audit [2026] No. 1-75
To all shareholders of Jin Fang Energy Group Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits of Enterprises" and the relevant requirements of the Chinese Certified Public Accountant Practice Standards, we have audited the effectiveness of the internal control over the financial report of Jin Fang Energy Group Co., Ltd. (hereinafter referred to as Jin Fang Energy) as of December 31, 2025.
I. Responsibility of the Enterprise for Internal Control
According to the provisions of the "Basic Norms for Internal Control of Enterprises," "Application Guidelines for Internal Control of Enterprises," and "Guidelines for Evaluation of Internal Control of Enterprises," it is the responsibility of the board of directors of Jin Fang Energy to establish, improve, and effectively implement internal control and evaluate its effectiveness.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of the internal control over the financial report based on the audit work performed and to disclose any significant deficiencies in non-financial report internal control that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations and may not prevent or detect misstatements. Additionally, changes in circumstances may cause internal control to become inappropriate or reduce the degree of compliance with control policies and procedures, thus posing certain risks in inferring the future effectiveness of internal control based on the results of the internal control audit.