Internal Control Audit Report
Zhonghui CPA [2026] No. 7730
To all shareholders of Boen Group Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise Internal Control" and the requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the financial reporting internal control of Boen Group Co., Ltd. (hereinafter referred to as "Boen Group") as of December 31, 2025.
I. Responsibility of the Enterprise for Internal Control
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of Boen Group's Board of Directors to establish and improve an effective internal control system, implement it effectively, and evaluate its effectiveness.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal control based on the audit work performed, and to disclose any significant deficiencies in non-financial reporting internal control that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that errors cannot be prevented or discovered. In addition, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.