002370SZSE

Audit Committee's Report on the Performance of the Accounting Firm in 2025 and Fulfillment of Supervisory Responsibilities

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This report evaluates the performance of the accounting firm, Polestar Zhiyuan (Shenzhen) Certified Public Accountants (Special General Partnership), in its 2025 audit of Zhejiang Asia-Pacific Pharmaceutical Co., Ltd. The Audit Committee reviewed the firm's qualifications, independence, and audit process, finding them satisfactory. The firm issued a standard unqualified audit report, fulfilling its duties in accordance with regulations.

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Zhejiang Asia-Pacific Pharmaceutical Co., Ltd.

Report of the Audit Committee on the Performance of the Accounting Firm in 2025 and Fulfillment of Supervisory Responsibilities

In accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Corporate Governance Guidelines for Listed Companies," "Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Main Board Listed Company Self-Regulatory Management Guide No. 1 – Normative Operation of Main Board Listed Companies," and the "Articles of Association of Zhejiang Asia-Pacific Pharmaceutical Co., Ltd." (hereinafter referred to as the "Articles of Association"), and the "Rules of Procedure for the Audit Committee of the Board of Directors," the Audit Committee of the Board of Directors of Zhejiang Asia-Pacific Pharmaceutical Co., Ltd. (hereinafter referred to as the "Company") has conscientiously performed its duties with diligence and responsibility. The Audit Committee's evaluation of the accounting firm's performance in 2025 and its fulfillment of supervisory responsibilities are hereby reported as follows:

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

(I) Basic Information of the Accounting Firm

ItemDetails
Firm NamePolestar Zhiyuan (Shenzhen) Certified Public Accountants (Special General Partnership)
Date of EstablishmentJanuary 12, 2005
Registered Address11F, Guangdian Financial Center, Pengcheng Road, Fuxin Community, Lianhua Street, Futian District, Shenzhen
Managing PartnerLi Jianwei
Number of Partners29
Number of Practicing Certified Public Accountants as of December 31, 202491
Number of Certified Public Accountants who Signed Audit Reports for Securities Service Business in 202468
2024 Business Revenue7,268.94 million yuan
Audit Business Revenue6,340.74 million yuan
Securities Business Revenue3,434.75 million yuan
Number of Clients16
2024 Audit Fee2,459.60 million yuan
Main Industries Served by the Company (including A, B shares) in 2024 AuditManufacturing; Information Transmission, Software and Information Technology Services; Leasing and Business Services (classified by CSRC industry)
Number of Audit Clients in the Same Industry as the Company2

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