Xigema CPas (Special General Partnership) Audit Report on Internal Control [Date: blank] To the shareholders of Fujian Star-Net Broadcom Communications Co., Ltd.: In accordance with the "Audit Guidelines for Internal Control" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control over financial reporting of Fujian Star-Net Broadcom Communications Co., Ltd. (hereinafter referred to as "the Company") as of December 31, 2025.
I. The Company's Responsibility 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," it is the responsibility of the Company's board of directors to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. The Responsibility of Certified Public Accountants Our responsibility is to express an audit opinion on the effectiveness of internal control over financial reporting based on the audit work performed, 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 misstatements may not be prevented or detected. Furthermore, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. There is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.