China Audit Asia Pacific Certified Public Accountants LLP Audit Report
Xinjiang Communications Construction Group Co., Ltd. Internal Control Audit Report (As of December 31, 2025)
China · Beijing BEIJING CHINA
China Audit Asia Pacific Certified Public Accountants LLP Audit Report No. (2026)002153
To all shareholders of Xinjiang Communications Construction Group Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control" and the requirements of the Chinese Certified Public Accountants' professional standards, we have audited the effectiveness of the internal control over financial reporting of Xinjiang Communications Construction Group Co., Ltd. (hereinafter referred to as "Xinjiang Construction") as of December 31, 2025.
I. Responsibility of Xinjiang Construction for Internal Control
In accordance with the provisions of the "Basic Norms for Enterprise Internal Control," "Application Guidelines for Enterprise Internal Control," and "Evaluation Guidelines for Enterprise Internal Control," it is the responsibility of Xinjiang Construction's Board of Directors to establish, improve, and effectively implement internal control, and to evaluate its effectiveness.
II. 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 implementation of the audit work, and to disclose any material weaknesses in non-financial reporting internal control that we have noted.
III. Inherent Limitations of Internal Control
Internal control has inherent limitations, and there is a possibility that it cannot prevent or detect misstatements. In addition, 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.
IV. Audit Opinion on Internal Control over Financial Reporting
We believe that, as of December 31, 2025, Xinjiang Construction maintained effective internal control over financial reporting in all material aspects in accordance with the "Basic Norms for Enterprise Internal Control" and relevant regulations.
China Audit Asia Pacific Certified Public Accountants LLP China Certified Public Accountant: Li Li [signature] 1001760018384
China Certified Public Accountant: Zhou Shengfeng [signature] 110101700014
China · Beijing April 23, 2026
1 This code is used to verify whether this audit report was issued by an accounting firm with a practicing license. You can use your mobile phone to "scan" or visit the "Unified Supervision Platform for the Certified Public Accountant Industry (http://acc.mof.gov.cn)" for verification. Report Code: JING26DNT94CPE
Xinjiang Communications Construction Group Co., Ltd. Internal Control Evaluation Report
In accordance with the "Basic Norms for Enterprise Internal Control" and its supporting guidelines, and other internal control regulatory requirements (hereinafter referred to as the "Enterprise Internal Control Norms System"), combined with Xinjiang Communications Construction Group Co., Ltd.'s (hereinafter referred to as the "Company") internal control system and evaluation methods, based on daily supervision and special supervision, we have continuously optimized the internal control system to adapt to the changing external environment and internal management requirements. We have evaluated the effectiveness of the Company's internal control as of December 31, 2025 (the base date of the internal control evaluation report).
I. Important Statement
In accordance with the provisions of the Enterprise Internal Control Norms System, it is the responsibility of the Company's Board of Directors to establish, improve, and effectively implement internal control, and to evaluate its effectiveness and disclose it truthfully in the internal control evaluation report. The Audit Committee supervises the establishment and implementation of internal control by the Board of Directors. The management is responsible for organizing and leading the daily operation of the Company's internal control.