002428SZSE

Evaluation Report on the Performance of the Accounting Firm in 2025

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This report evaluates the performance of Xinyonghe Certified Public Accountants (Special General Partnership) as the financial reporting and internal control auditor for Yunnan Lincang Xinyuan Germanium Industry Co., Ltd. in 2025. The firm met the requirements, provided an independent audit, and issued an objective report on time. The company concluded that Xinyonghe possesses the necessary qualifications and fulfilled its duties.

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Yunnan Lincang Xinyuan Germanium Industry Co., Ltd.

Report on the Performance of the Accounting Firm in 2025

Yunnan Lincang Xinyuan Germanium Industry Co., Ltd. (hereinafter referred to as the "Company") engaged Xinyonghe Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Xinyonghe") as its financial reporting audit institution and internal control audit institution for 2025. In accordance with the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Guidelines on Corporate Governance for Listed Companies," "Measures for the Selection and Appointment of Accounting Firms for State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 1 - Standardized Operation of Main Board Listed Companies," and the "Articles of Association," the Company has evaluated Xinyonghe's performance in the 2025 audit. The details are as follows:

I. Basic Information of the Accounting Firm in 2025

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