002290SZSE

Internal Control Audit Report

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This report presents the results of an audit on the internal financial reporting controls of Suzhou Hesheng New Material Co., Ltd. as of December 31, 2025. The audit was conducted by RSM China Certified Public Accountants. The report concludes that the company maintained effective internal financial reporting controls in all material respects.

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Internal Control Audit Report Suzhou Hesheng New Material Co., Ltd. RSM Audit Certificate [2026]230Z0858

RSM Certified Public Accountants (Special General Partnership) China · Beijing

To all shareholders of Suzhou Hesheng New Material Co., Ltd.:

In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal financial reporting controls of Suzhou Hesheng New Material Co., Ltd. (hereinafter referred to as "Hesheng New Material") as of December 31, 2025.

I. Responsibility for Internal Control

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