002301SZSE

Internal Control Audit Report

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This report presents the internal control audit for Shenzhen Qixin Group Co., Ltd. as of December 31, 2025. The auditors, Zandar Certified Public Accountants LLP, conclude that the company maintained effective internal financial reporting controls in all material respects. The report outlines the responsibilities of both the company and the auditors regarding internal controls and acknowledges the inherent limitations of internal control systems.

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Internal Control Audit Report

Zandar Certified Public Accountants LLP File No. 260000046

To All Shareholders of Shenzhen Qixin Group Co., Ltd.:

In accordance with the "Internal Control Audit Guidelines for Enterprises" and the relevant requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal financial reporting controls of Shenzhen Qixin Group Co., Ltd. (hereinafter referred to as Qixin Group Company) as of December 31, 2025.

I. The Company's Responsibility for Internal Control

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