002031SZSE

Report on the Audit Committee's Supervision of the Accounting Firm by the Board of Directors in 2025

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The report outlines the Audit Committee's oversight of the accounting firm, Unitaizhenqing, during the 2025 annual audit. The firm was reappointed to audit the company's financial statements, having demonstrated professionalism and adherence to auditing standards. The committee confirmed the firm's qualifications and effective communication throughout the audit process, leading to a recommendation for continued engagement in 2026.

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Report on the Audit Committee's Supervision of the Accounting Firm by the Board of Directors in 2025

According to the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Management Measures for Independent Directors," "Self-Regulatory Guidelines No. 1 for Listed Companies on the Shenzhen Stock Exchange," "Management Measures for the Appointment of Accounting Firms by State-Owned Enterprises and Listed Companies," and the "Articles of Association," the Audit Committee of Giant Wheel Intelligent Equipment Co., Ltd. (hereinafter referred to as "the Company") has diligently fulfilled its responsibilities. The following is a report on the Audit Committee's supervision of the accounting firm.

1. Basic Information of the Accounting Firm

(1) Basic Information

Unitaizhenqing Certified Public Accountants (Special General Partnership) is a member of the IAPA International Alliance of Practicing Accountants. It originated from the Zhenqing Accounting Firm established by the Qingdao Tax Bureau in 1994 and was restructured into Zhenqing Accounting Firm Co., Ltd. at the end of 1999. In 2017, it integrated accounting resources from Unitaizhen Tax Group and was renamed Unitaizhenqing Certified Public Accountants Co., Ltd. In 2020, it was approved by the Ministry of Finance and the State Administration for Market Regulation to transition to a special general partnership accounting firm and was included in the first batch of 46 accounting firms registered with the CSRC for securities services. Unitaizhenqing has over 200 certified public accountants, with 95% of its staff holding mid-to-senior technical titles such as tax advisors, asset appraisers, registered cost engineers, registered real estate appraisers, senior accountants, and senior engineers.

In 2025, Unitaizhenqing undertook annual report audit services for 15 listed companies and audit services for 41 companies on the New Third Board, primarily in manufacturing, information transmission, software and information technology services, and wholesale and retail industries.

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