Internal Control Audit Report
Audit Firm Report [2026] No. ZF10195
To all shareholders of Huavai Technology Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits" and the relevant requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the internal controls over financial reporting of Huavai Technology Co., Ltd. (hereinafter referred to as "Huavai Technology") as of December 31, 2025.
I. The Company's Responsibility for Internal Control
In accordance with 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 the Board of Directors of Huavai Technology to establish, improve, and effectively implement internal controls and to evaluate their effectiveness.
II. The Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting based on our audit work, and to disclose any material weaknesses in internal controls over non-financial reporting that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that errors may not be prevented or detected. Furthermore, due to changes in circumstances, internal controls may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Extrapolating the future effectiveness of internal controls based on the results of an internal control audit carries a certain risk.