Huaxing Certified Public Accountants LLP (Special General Partnership)
Address: 6-9/F Block B, 152 Hudong Road, Fuzhou, Fujian, China Tel: 0591-87852574 Fax: 0591-87840354 Postcode: 350003 Http://www.fjhxcpa.com
Internal Control Audit Report
Huaxing Audit Letter No. [2026]25009980060
To all shareholders of Anhui Dehao RunDa Electric Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise Internal Control" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control of the financial report of Anhui Dehao RunDa Electric Co., Ltd. (hereinafter referred to as Dehao RunDa or the Company) as of December 31, 2025.
I. Responsibility of the Company 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 Dehao RunDa's board of directors to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of the financial reporting internal control based on the implementation of audit work, and to disclose any material weaknesses 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 may not be prevented or discovered. In addition, due to changes in circumstances that may render internal control inappropriate, or a reduction in the degree of compliance with control policies and procedures, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.