Internal Control Audit Report
Guangzhou Tianyi High-tech Materials Co., Ltd. (hereinafter referred to as "the Company"):
According to the "Guidelines for Internal Control Audits" and the relevant requirements of the Chinese Registered Accountants, we have conducted an internal control audit of Guangzhou Tianyi High-tech Materials Co., Ltd. (hereinafter referred to as "the Company") for the year ending December 31, 2025.
1. Responsibilities of the Company Regarding Internal Control
According to the "Guidelines for Internal Control" and "Guidelines for Internal Control Application," the Company is responsible for establishing and maintaining effective internal controls, and ensuring compliance with relevant regulations is a significant responsibility of Tianyi Materials Co., Ltd.
2. Responsibilities of the Registered Accountant
Our responsibility is to conduct the audit based on the foundation of auditing work, to assess the effectiveness of the internal control of the Company, and to report any significant deficiencies identified in the internal control.
3. Limitations of Internal Control
Internal control has inherent limitations, which cannot prevent or detect all possible errors. Additionally, changes in circumstances may lead to the internal control becoming inadequate or ineffective, or to deviations from established policies and procedures.
4. Recommendations on Internal Control Audit of Financial Reports
We believe that Tianyi Materials Co., Ltd. should maintain effective internal control over financial reporting as of December 31, 2025, in accordance with the "Guidelines for Internal Control."