SICHUAN HUA XIN (GROUP) CPA (LLP) Address: 18 Jinmao Lidun South, Ximianqiao Street, Chengdu City, Floor 28 Tel: (028) 85560449 Fax: (028) 85560449 Postal Code: 610041 Email: schxzhb@hxcpa.com.cn
Table of Contents:
- Internal Control Audit Report
Chengdu Guibao Technology Co., Ltd. Internal Control Audit Report Sichuan Huaxin Audit No. 2026 0164000
To the Shareholders of Chengdu Guibao Technology Co., Ltd.:
In accordance with the "Audit Guidelines for Internal Control of Enterprises" and the requirements of the Chinese Certified Public Accountants' Auditing Standards, we have audited the effectiveness of the internal control over financial reporting of Chengdu Guibao Technology Co., Ltd. (hereinafter referred to as "Guibao Technology Company") as of December 31, 2025.
I. Responsibility of the Company for Internal Control
In accordance with the provisions of the "Basic Norms for Internal Control of Enterprises," "Application Guidelines for Internal Control of Enterprises," and "Evaluation Guidelines for Internal Control of Enterprises," the responsibility for establishing, improving, and effectively implementing internal control, and evaluating its effectiveness, rests with the Board of Directors of Guibao Technology Company.
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 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 errors may not be prevented or detected. Furthermore, changes in circumstances may render internal control inappropriate, or the degree of compliance with control policies and procedures may decrease. There is a certain risk in inferring the future effectiveness of internal control based on the results of the internal control audit.
Chengdu Guibao Technology Co., Ltd. Internal Control Audit Report
Internal Control Audit Report Huaxin Audit No. 2026 0164000
IV. Audit Opinion on Internal Control over Financial Reporting
We are of the opinion that, as of December 31, 2025, Chengdu Guibao Technology Co., Ltd. has maintained effective internal control over financial reporting in all material respects in accordance with the "Basic Norms for Internal Control of Enterprises" and relevant regulations.
Sichuan Hua Xin (Group) CPA (LLP) Certified Public Accountant: [blank] (Special General Partnership) Chengdu, China 05025022222