According to the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Guidelines on Corporate Governance for Listed Companies," "Measures for the Selection and Appointment of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listed Company Self-Regulatory Management Guide No. 2 - Norms for the Operation of GEM Listed Companies," and the "Articles of Association" and "Work Rules of the Board of Directors' Audit Committee" of BOE Varitronix Co., Ltd. (hereinafter referred to as the "Company"), the Board of Directors' Audit Committee has diligently performed its duties with a principle of diligence and responsibility. This report outlines the supervisory duties performed by the Audit Committee on Grand China Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Grand China CPAs") for 2025.
I. Basic Information of the Accounting Firm for the 2025 Annual Audit
(I) Basic Information of the Accounting Firm
Grand China CPAs (Special General Partnership) was formerly known as Huapu Tianjian Certified Public Accountants (Special General Partnership). It was initially established in August 1988 and was restructured into a special general partnership enterprise on December 10, 2013. It is one of the earliest accounting firms in China approved to engage in securities service business and has long been engaged in securities service business. Its registered address is Units 1001-1 to 1001-26, 10th Floor, Building 1, No. 22 Fuchengmen Outer Street, Xicheng District, Beijing. The chief partner is Liu Wei.
As of December 31, 2025, Grand China CPAs had 233 partners and 1,507 certified public accountants, of whom 856 had signed audit reports for securities service business.
(II) Procedures for Appointing the Accounting Firm