Special Audit Report on the Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions
To: All shareholders of Guangdong Construction Engineering Group Co., Ltd.
We were engaged to conduct a special audit of the accompanying "Summary Statement of Non-operating Fund Occupation and Other Related Party Fund Transactions for Listed Companies in 2025" (hereinafter referred to as the "Summary Statement"). This audit was performed on the basis of our audit of the consolidated and parent company's balance sheets as of December 31, 2025, and the consolidated and parent company's income statements, cash flow statements, and statements of changes in owners' equity for the year 2025, as well as the notes to the financial statements. In accordance with the requirements of the "Supervision Requirements for Listed Company Fund Transactions and External Guarantees" issued by the China Securities Regulatory Commission, the preparation and disclosure of the Summary Statement and the provision of true, legal, and complete audit evidence are the responsibility of Guangdong Construction Engineering Group's management. Our responsibility is to express a special audit opinion on the Summary Statement based on our audit work.
We conducted our audit in accordance with the relevant requirements of the Chinese Certified Public Accountants Audit Standards. We complied with the Chinese Certified Public Accountants Independence Standards and the Code of Professional Ethics for Certified Public Accountants. We are independent of Guangdong Construction Engineering Group and have fulfilled our other responsibilities in accordance with the code of professional ethics. We have also complied with the independence requirements applicable to entities of public interest. We planned and performed our audit to obtain reasonable assurance about whether the Summary Statement is free from material misstatement. During the audit, we performed procedures, including the examination of accounting records and recalculation of relevant amounts, as we considered necessary. We believe that our audit work provides a reasonable basis for our audit opinion.