Internal Control Audit Report
Huaxing Audit Letter No. [2026]25015070028
To the shareholders of Aofei Entertainment Co., Ltd.:
In accordance with the "Internal Control Audit Guidelines" and the relevant requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the financial reporting internal controls of Aofei Entertainment Co., Ltd. (hereinafter referred to as "Aofei Entertainment") 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," it is the responsibility of Aofei Entertainment's board of directors to establish and improve and effectively implement internal control, and to evaluate its effectiveness.
II. The Responsibility of the Certified Public Accountant
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal control based on the audit work performed, and to disclose significant deficiencies in non-financial reporting internal control that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented or detected. In addition, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Based on the results of the internal control audit, there is a certain risk in inferring the effectiveness of future internal control.