Ernst & Young Hua Ming LLP Oriental Plaza, 1 East Chang An Avenue EY An Yong Level 17, Ernst & Young Tower Beijing, China 100738 Dongcheng District Ernst & Young Hua Ming LLP (Special General Partnership) 1 East Chang An Avenue, Dongcheng District, Beijing Oriental Plaza, EY Building, 17th Floor Postal Code: 100738 Tel: +86 10 5815 3000 Fax: +86 10 8518 8298 ey.com Internal Control Audit Report
To all shareholders of Guangdong Advertising Group Co., Ltd.:
Ernst & Young Hua Ming (2026) Special Letter No. 70028140_G01 Guangdong Advertising Group Co., Ltd.
In accordance with the "Audit Guidelines for Internal Control" and the requirements of the Chinese Certified Public Accountants' Practice Standards, we have audited the effectiveness of the internal controls over financial reporting of Guangdong Advertising Group Co., Ltd. as of December 31, 2025.
I. Responsibility for Internal Control
In accordance with the "Basic Norms for Internal Control," the "Application Guidelines for Internal Control," and the "Evaluation Guidelines for Internal Control," the responsibility for establishing, improving, and effectively implementing internal controls, and evaluating their effectiveness, rests with the Board of Directors of Guangdong Advertising Group Co., Ltd.
II. Responsibility of Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of internal controls over financial reporting based on the audit work performed, and to disclose any material weaknesses in internal controls over non-financial reporting that we have noted.