Rainbow Drone Co., Ltd. Assessment Report on the Performance of the Accounting Firm
According to the approval of the fourth extraordinary shareholders' meeting of Rainbow Drone Co., Ltd. (hereinafter referred to as the "Company") in 2025, Tianjian Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Tianjian Accounting Firm") was responsible for the Company's 2025 audit work. This mainly included auditing and evaluating the Company's annual operating performance report (balance sheet, income statement, statement of changes in owners' equity, and cash flow statement, as well as financial statement notes), and simultaneously auditing the effectiveness of the Company's internal financial reporting controls as of December 31, 2025. The report on the performance of Tianjian Accounting Firm's 2025 audit work is as follows:
I. Annual Audit Work Status
(I) Before the audit, Tianjian Accounting Firm conducted necessary communication with the Company's Board of Directors and senior management. After understanding the Company's internal controls and other situations, it signed an audit engagement letter with the Company, formulated an audit plan, and communicated the audit plan with the Company's Board of Directors and independent directors.
(II) Tianjian Accounting Firm conducted preliminary audit work for the Company's 2025 annual report from November to December 2025. The formal audit commenced on January 1, 2026. After two phases of audit work, all audit procedures were completed, and sufficient and appropriate audit evidence was obtained.