Kaiser (China) Culture Co., Ltd. Shareholders:
In accordance with the "Audit Guidelines for Internal Control" and relevant requirements of the Chinese Certified Public Accountants Practice Standards, we have audited the effectiveness of the internal control over financial reporting of Kaiser (China) Culture Co., Ltd. (hereinafter referred to as Kaiser Culture Company) as of December 31, 2025.
I. The Company's Responsibility for Internal Control
In accordance with the "Basic Norms for Enterprise Internal Control," "Guidelines for the Application of Enterprise Internal Control," and "Guidelines for the Evaluation of Enterprise Internal Control," the establishment and effective implementation of internal control, and the evaluation of its effectiveness are the responsibilities of the Board of Directors of Kaiser Culture Company.
II. The Responsibility of the Certified Public Accountant
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 it may not prevent or detect misstatements. Furthermore, due to changes in circumstances, internal control may become inappropriate, or the degree of compliance with control policies and procedures may decrease. Therefore, there is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.