ShineWing Internal Control Audit Report XYZH/2026CDAA1B0324 Sichuan Fulun Shipping Group Co., Ltd.
To the Shareholders of Sichuan Fulun Shipping Group Co., Ltd.:
In accordance with the "Guidelines for Internal Control Audits" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal controls over financial reporting of Sichuan Fulun Shipping Group Co., Ltd. (hereinafter referred to as Fulun Shipping Company) as of December 31, 2025.
I. 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 responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness rests with the Board of Directors of Fulun Shipping Company.
II. Responsibility of Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on our audit work, and to disclose any material weaknesses in non-financial reporting internal controls that we note.
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, changes in circumstances may render internal control inappropriate, or reduce the degree of compliance with control policies and procedures. Therefore, inferring the future effectiveness of internal control based on the results of an internal control audit carries a certain risk.