Special Report on the Special Explanation of Accounting Error Correction for Changfang Group Co., Ltd.
To the Shareholders of Shenzhen Changfang Group Co., Ltd.:
We were engaged to perform a special attestation on the accompanying "Special Explanation of Prior Period Accounting Error Correction" (hereinafter referred to as the "Special Explanation") prepared by the management of Shenzhen Changfang Group Co., Ltd. (hereinafter referred to as "your company" or "Changfang Group").
I. Responsibilities of Management and the Board of Directors
In accordance with the requirements of "Accounting Standards for Business Enterprises No. 28 - Accounting Policies, Changes in Accounting Estimates and Errors," the China Securities Regulatory Commission's "Rules for Information Disclosure of Publicly Issued Securities Companies No. 19 - Correction and Related Disclosure of Financial Information," and the Shenzhen Stock Exchange's "Listing Guidance for GEM Companies No. 1 - Business Handling" and the "GEM Stock Listing Rules," Changfang Group has prepared the accompanying Special Explanation of Prior Period Accounting Error Correction. It is the responsibility of Changfang Group's management to prepare and publicly disclose the Special Explanation, ensuring its content is true, accurate, and complete, and free from false records, misleading statements, or material omissions.
The board of directors is responsible for overseeing the process of preparing and reporting on the company's Special Explanation.
II. Responsibilities of the Certified Public Accountants
Our responsibility is to express an attestation conclusion on the Special Explanation based on our performance of the attestation work. We performed the attestation engagement in accordance with the requirements of "Chinese Certified Public Accountants' Other Attestation Business Standards No. 3101 - Attestation Engagements Other Than Audits or Reviews of Historical Financial Information." This standard requires us to comply with professional ethical requirements, plan and perform the attestation engagement to obtain reasonable assurance about whether the Special Explanation is free from material misstatement. In performing the attestation engagement, we conducted inquiries, inspections, and recalculations, among other procedures we considered necessary. We believe that our attestation work provides a reasonable basis for our opinion.