002302SZSE

Report of the Board of Directors' Audit and Risk Committee on the Supervision of the Accounting Firm's Performance in 2025

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The Audit and Risk Committee of China Construction Western Construction Co., Ltd. reports on its supervision of the accounting firm's performance in 2025. The committee reviewed the firm's qualifications, independence, and professional competence, finding them satisfactory. The committee communicated with the firm regarding audit plans, progress, and conclusions, ensuring the firm fulfilled its supervisory responsibilities and issued a standard, unqualified audit report.

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Report of the Board of Directors' Audit and Risk Committee on the Supervision of the Accounting Firm's Performance in 2025

In accordance with the "Company Law of the People's Republic of China," the "Securities Law of the People's Republic of China," the "Guidelines on Corporate Governance for Listed Companies," the "Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," and the "Articles of Association," the Audit and Risk Committee of the Board of Directors of China Construction Western Construction Co., Ltd. (hereinafter referred to as the "Company") has conscientiously performed its duties with diligence and responsibility. The report on the Audit and Risk Committee's supervision of the accounting firm's performance in 2025 is as follows:

I. Basic Information of the Accounting Firm for the 2025 Annual Audit

(I) Basic Information of the Accounting Firm

Lixin Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Lixin") was established in Shanghai in 1927, resumed operations in 1986, and became the first special general partnership accounting firm to complete its restructuring nationwide in 2010. Its registered address is in Shanghai, and its chief partner is Mr. Zhu Jiandi. As of the end of 2025, Lixin has 300 partners, including 2,523 practicing certified public accountants, of whom 802 have experience in securities-related business services. Lixin's 2025 business revenue (unaudited) was RMB 5.00 billion, of which audit business revenue was RMB 3.672 billion and securities business revenue was RMB 1.505 billion.

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