Hubei Nengte Technology Co., Ltd. Internal Control Audit Report Daxin Audit [2026] No. 2-01213
Daxin Certified Public Accountants LLP.
To all shareholders of Hubei Nengte Technology Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control over financial reporting of Hubei Nengte Technology Co., Ltd. (hereinafter referred to as "the Company") as of December 31, 2025.
I. The Company's Responsibility 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," the Company's board of directors is responsible for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness.
II. The Certified Public Accountant's Responsibility
Our responsibility is to express an audit opinion on the effectiveness of internal control over financial reporting based on the audit work performed, and to disclose any material weaknesses in internal control 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, changes in circumstances may render internal control inappropriate, or reduce 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.