Internal Control Audit Report
XYZH/2026BJAA3B0436 Beijing Keli Group Co., Ltd.
To all shareholders of Beijing Keli Group Co., Ltd.:
In accordance with the "Internal Control Audit Guidelines" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control over financial reporting of Beijing Keli Group Co., Ltd. (hereinafter referred to as Beijing Keli Company) as of December 31, 2025.
I. Responsibility of the Company 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," the responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness, rests with the Board of Directors of Beijing Keli Company.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of internal control over financial reporting based on the implementation of audit work, and to disclose any material weaknesses in internal control 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 it may not prevent or detect misstatements. Furthermore, 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, inferring the future effectiveness of internal control carries a certain risk.