Internal Control Audit Report
RSM|容诚 容诚会计师事务所(特殊普通合伙) 总所:北京市西城区阜成门外大街22号 1幢10层 1001-1至1001-26 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/
Report No.: 容诚审字[2026]361Z00158号
To all shareholders of Tianhong Digital Commerce Co., Ltd.:
In accordance with the "Audit Guidelines for Corporate Internal Control" and the requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the financial reporting internal controls of Tianhong Digital Commerce Co., Ltd. (hereinafter referred to as "Tianhong Shares") as of December 31, 2025.
I. Responsibility of the Company 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 Board of Directors of Tianhong Shares to establish, improve, and effectively implement internal controls, and to evaluate their effectiveness.
II. Responsibility of the Certified Public Accountants
Our responsibility is to express an audit opinion on the effectiveness of financial reporting internal controls based on the implementation of audit work, and to disclose any significant deficiencies in non-financial reporting internal controls that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that misstatements cannot be prevented or detected. In addition, due to changes in circumstances that may render internal controls inadequate, or a reduced degree of adherence to control policies and procedures, there is a certain risk in inferring the future effectiveness of internal controls based on the results of the internal control audit.