Xinjiang North Road and Bridge Construction Group Co., Ltd. 2025 Internal Control Audit Report
Xigema CPAs (Special General Partnership) Xi Hui Shen Zi (2026) 2408
To all shareholders of Xinjiang North Road and Bridge Construction Group Co., Ltd.:
In accordance with the "Audit Guidelines for Enterprise Internal Control" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal controls over financial reporting of Xinjiang North Road and Bridge Construction Group Co., Ltd. (hereinafter referred to as the "Company") as of December 31, 2025.
I. The Company's Responsibility for Internal Control
In accordance with the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," the establishment and effective implementation of internal control, and the evaluation of its effectiveness are the responsibility of the Company's Board of Directors.
II. The Registered Public Accountants' Responsibility
Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting based on the audit work performed, and to disclose any significant deficiencies in internal controls over non-financial reporting that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that errors may not be prevented or detected. Furthermore, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.
IV. Audit Opinion on Internal Control over Financial Reporting
We are of the opinion that, as of December 31, 2025, the Company has maintained effective internal controls over financial reporting in all material respects in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
Xigema CPAs (Special General Partnership)
Certified Public Accountant: Yang Hujie Certified Public Accountant: Yu Jin Xiong April 17, 2026
Xinjiang North Road and Bridge Construction Group Co., Ltd. 2025 Internal Control Self-Assessment Report
In accordance with the "Basic Norms for Enterprise Internal Control" and its supporting guidelines and other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Norms System"), combined with the Company's internal control system and evaluation methods, and based on the daily supervision and special supervision of internal control, the effectiveness of internal control of Xinjiang North Road and Bridge Construction Group Co., Ltd. (hereinafter referred to as the "Company") as of December 31, 2025 (the base date of the internal control evaluation report) has been evaluated.
I. Important Statement
In accordance with the requirements of the Enterprise Internal Control Norms System, the establishment and effective implementation of internal control, the evaluation of its effectiveness, and the truthful disclosure of the internal control evaluation report are the responsibility of the Company's Board of Directors. The management is responsible for organizing and leading the daily operation of the Company's internal control. The Company's Board of Directors, directors, and senior management guarantee that the content of this report is free from any false records, misleading statements, or material omissions, and shall bear individual and joint legal liability for the authenticity, accuracy, and completeness of the report's content.