Report on the Evaluation of the Auditor's Performance in 2025 and the Audit Committee's Fulfillment of Supervisory Duties
In accordance with the "Company Law," "Securities Law," "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Norms of Operation for Main Board Listed Companies," and the "Articles of Association," and the "Work Rules of the Board of Supervisors' Audit Committee," Fujian Star-Net Communication Co., Ltd. (hereinafter referred to as the "Company") has evaluated the performance of the accounting firm in its 2025 audit. Concurrently, the Seventh Audit Committee of the Company has supervised the accounting firm's performance in its 2025 audit. The details are as follows:
I. Basic Information of the Accounting Firm for 2025
(I) Basic Information of the Accounting Firm
Institution Name: Sigma Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Sigma Affairs")
Date of Establishment: June 28, 2013
Nature of Institution: Special General Partnership
Registered Address: 6th Floor, Waishida Building, No. 1 Yichuan Avenue, Yichuan Ecological Zone, Xi'an City, Shaanxi Province
Managing Partner: Cao Aimin
As of December 31, 2025, Sigma Certified Public Accountants (Special General Partnership) had 54 partners and 276 certified public accountants.
(II) Procedures for Appointing the Accounting Firm
The Company held the 11th meeting of the Seventh Audit Committee on September 12, 2025, and the 12th meeting of the Seventh Audit Committee on September 22, 2025. The proposal "Proposal on the Proposed Change of Accounting Firm" was deliberated and approved. The third extraordinary general meeting of shareholders in 2025 was held on October 9, 2025, and the proposal "Proposal on the Change of Accounting Firm" was deliberated and approved. It was agreed to appoint Sigma Certified Public Accountants (Special General Partnership) as the Company's 2025 audit institution and internal control audit institution.