002830SZSE

Report on the Audit Committee's Oversight Responsibilities of the Accounting Firm

Mingdiao Co., Ltd.··3p

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This report details the Audit Committee's oversight of the Guangdong Agricultural Accounting Firm (Special General Partnership) for the 2025 fiscal year. The firm, established in 2020 with 176 registered accountants, was appointed on April 24, 2025. The Audit Committee evaluated the firm's professional quality, service ability, and integrity. The committee recognized the firm's commitment and effective management of audit services, concluding the audit report for the 2025 fiscal year.

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According to the "Company Law of the People's Republic of China" and relevant regulations, the Audit Committee reports on the accounting firm's performance in fulfilling its supervisory responsibilities as follows:

I. Basic Information on the Accounting Firm's Services in 2025

(1) Basic Information on the Accounting Firm's Services

The Guangdong Agricultural Accounting Firm (Special General Partnership) was established in November 2020, registered at No. 704, Building 6, South China Agricultural University, and has 1 principal partner.

The Guangdong Agricultural Accounting Firm (Special General Partnership) has been engaged in securities services since 2020, and has obtained the necessary qualifications and licenses, with license number: 44010293, and is authorized to provide relevant business services.

As of December 31, 2025, the Guangdong Agricultural Accounting Firm (Special General Partnership) has 436 employees, including 36 in the central office, and 176 registered accountants; 92 of whom are expected to provide services.

(2) Procedures for Appointing the Accounting Firm

The company held its 2025 annual general meeting on April 24, 2025, and the sixth meeting of the board of directors on May 16, 2025, where it was resolved to appoint the Guangdong Agricultural Accounting Firm (Special General Partnership) as the accounting firm for the 2025 fiscal year.

II. Audit Committee's Oversight Situation

Based on the "Implementation Rules of the Audit Committee," the Audit Committee has conducted evaluations of the Guangdong Agricultural Accounting Firm (Special General Partnership) regarding its professional quality, service ability, integrity, and work situation, and has assessed its performance in providing services.

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