002045SZSE

Report on the Performance Evaluation of the Accounting Firm for 2025

GUOGUANG ELECTRIC COMPANY LIMITED··5 pages

✨ AI Summary

Guangdong Guoguang Electric Co., Ltd. evaluated Tianheng Certified Public Accountants for their 2025 audit. The firm met compliance requirements, maintained independence, and acted diligently. Key personnel, Jin Wei and Wang Wei, received supervisory measures (warning letters) in 2025 for audit practice conduct. Despite this, the company concluded Tianheng performed its duties responsibly and effectively.

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Guangdong Guoguang Electric Co., Ltd.

Report on the Performance Evaluation of the Accounting Firm for 2025

Guangdong Guoguang Electric Co., Ltd. (hereinafter referred to as the "Company") has engaged Tianheng Certified Public Accountants (Special General Partnership) as its annual report audit institution for 2025.

In accordance with the "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies" promulgated by the Ministry of Finance, the State-owned Assets Supervision and Administration Commission, and the China Securities Regulatory Commission, the Company has evaluated the performance of Tianheng Certified Public Accountants (Special General Partnership) during the 2025 audit process. After evaluation, the Company believes that Tianheng Certified Public Accountants (Special General Partnership) meets the compliance requirements in terms of qualifications and other aspects, maintains independence in its performance, acts diligently and responsibly, and provides a fair opinion. The specific details are as follows:

I. Qualification Conditions

(I) Institutional Information

  1. Basic Information
ItemInformation
Firm NameTianheng Certified Public Accountants (Special General Partnership)
Date of EstablishmentNovember 4, 2013
Has it previously provided securities services?Yes
Practicing QualificationsTianheng Certified Public Accountants (Special General Partnership) has obtained the "Practicing Certificate of Accounting Firms" issued by the Jiangsu Provincial Department of Finance. It is one of the first accounting firms in China to obtain qualifications for securities and futures-related businesses and financial enterprise audit qualifications.
Registered AddressRoom 1907, No. 106 Jiangdong Middle Road, Jianye District, Nanjing City

(II) Project Team Information

(1) Project Partner and Proposed Signing Certified Public Accountant: Jin Wei, joined Tianheng Certified Public Accountants (Special General Partnership) in 2007 and began to engage in listed company audits and other securities services. He was registered as a certified public accountant in 2008. He has over 16 years of experience in securities services and has signed or reviewed audit reports for more than 10 listed companies in the past three years.

(2) Proposed Signing Certified Public Accountant: Wang Wei, joined Tianheng Certified Public Accountants (Special General Partnership) in 2014 and began to engage in listed company audits and other securities services. He was registered as a certified public accountant in 2016. He has over 10 years of experience in securities services and has signed or reviewed audit reports for 4 listed companies in the past three years.

(3) Project Quality Control Reviewer: Wu Guoxiang, joined Tianheng Certified Public Accountants (Special General Partnership) in 1997 and began to engage in listed company audits and other securities services. He was registered as a certified public accountant in 2001 and has served as the quality control head of Tianheng Certified Public Accountants (Special General Partnership) since 2024.

II. Practice Record

  1. Integrity Record

In the past three years (since January 1, 2023), Tianheng Certified Public Accountants has received 0 criminal penalties, 2 administrative penalties, 7 supervisory measures, 5 self-regulatory measures, and 2 disciplinary actions due to its professional conduct. In the past three years, 31 practitioners have received 0 criminal penalties, 2 administrative penalties (involving 4 individuals), 10 supervisory measures (involving 20 individuals), 5 self-regulatory measures (involving 11 individuals), and 3 disciplinary actions (involving 6 individuals) due to their professional conduct.

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