2025 Annual Internal Control Self-Evaluation Report
To the Shareholders of Topwise Communication Co., Ltd.:
In accordance with the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, as well as other internal control regulatory requirements (hereinafter referred to as the "Internal Control Norms System"), and in conjunction with Topwise Communication Co., Ltd.'s (hereinafter referred to as the "Company") internal control system and evaluation methods, based on daily supervision and special supervision of internal control, we have evaluated the effectiveness of the Company's internal control as of December 31, 2025 (the "Internal Control Evaluation Reporting Date").
I. Important Statement
In accordance with the requirements of the Internal Control Norms System, the establishment, improvement, and effective implementation of internal control, and the evaluation of its effectiveness, and the truthful disclosure of the internal control evaluation report are the responsibilities of the Company's Board of Directors. The management is responsible for organizing and leading the daily operation of the Company's internal control.
The Company's Board of Directors, Directors, and Senior Management guarantee that this report contains no false statements, misleading representations, or significant omissions, and they shall bear individual and joint legal responsibility for the truthfulness, accuracy, and completeness of the report.
The objective of the Company's internal control is to reasonably ensure that business management is legal and compliant, assets are safe, financial reports and related information are true and complete, operational efficiency and effectiveness are improved, and the Company's development strategies are achieved. Due to the inherent limitations of internal control, it can only provide reasonable assurance for achieving these objectives. Furthermore, changes in circumstances may render internal control inappropriate, or reduce the degree of compliance with control policies and procedures. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control evaluation.