002307SZSE

Evaluation Report on the Performance of the Accounting Firm in 2025

✨ AI Summary

This report evaluates the performance of Sigma Certified Public Accountants (Sigma) as the company's auditor for 2025. The company decided to change auditors from Yongtuo to Sigma through public bidding. Sigma's qualifications, quality management, independence, and professional capabilities meet the requirements. The company concludes that Sigma has performed its duties diligently and issued standard unqualified audit reports.

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Xinjiang Beixin Road & Bridge Construction Group Co., Ltd. Evaluation Report on the Performance of the Accounting Firm in 2025

The Third Extraordinary General Meeting of Shareholders of Xinjiang Beixin Road & Bridge Construction Group Co., Ltd. (hereinafter referred to as "the Company") in 2025 deliberated and approved the appointment of Sigma Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Sigma") as the Company's auditor for financial reports and internal control audits for 2025. In accordance with the requirements of laws and regulations such as the "Corporate Governance Code for Listed Companies" and the "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," the Company has evaluated the performance of the accounting firm in the past year. The details are as follows:

I. Changes in Accounting Firm

(I) Information on the Previous Accounting Firm and the 2024 Audit Opinion

The Company's previous accounting firm was Yongtuo Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Yongtuo"). Established on December 20, 2013, its registered address is 13th Floor, Building 2, No. 1 Guandongdian North Street, Chaoyang District, Beijing. Yongtuo issued a standard unqualified audit report on the financial statements and an internal control audit report for the Company in 2024.

(II) Reasons for Change

The audit service contract signed between Yongtuo and the Company has expired. In accordance with relevant regulations such as the "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," the Company appointed Sigma as the financial and internal control auditor for 2025 through public bidding. On September 19, 2025, and October 9, 2025, the Company held the 24th meeting of the Seventh Board of Directors and the Third Extraordinary General Meeting of Shareholders in 2025, respectively, and deliberated and approved the "Proposal on the Proposed Change of Accounting Firm." Sigma will serve as the financial and internal control auditor for the Company in 2025, with a term of one year and an annual audit fee of RMB 2.66 million.

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