002514SZSE

Internal Control Audit Report No. 260000050 of Zandar Certified Public Accountants LLP

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This report assesses the effectiveness of Jiangsu Baoxin Technology Co., Ltd.'s internal controls over financial reporting as of December 31, 2025. The audit concludes that the company maintained effective internal controls in all material respects. However, it highlights a significant issue regarding potential violations of information disclosure laws involving the company's actual controller.

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Internal Control Audit Report

Internal Control Audit Report No. 260000050
Zandar Certified Public Accountants LLP

To all shareholders of Jiangsu Baoxin Technology Co., Ltd.:

In accordance with the "Guidelines for Internal Control Audits" and relevant requirements of Chinese Certified Public Accountant professional standards, we have audited the effectiveness of Jiangsu Baoxin Technology Co., Ltd.'s (hereinafter referred to as Baoxin Technology) internal controls over financial reporting as of December 31, 2025.

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