300352SZSE

Report of the Audit Committee on the Performance Evaluation of the Accounting Firm for 2025

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The Audit Committee of Beijing Beixin Yuan Software Co., Ltd. evaluated the performance of the accounting firm Zhongxinghua for the year 2025. The firm was appointed on December 31, 2025, following a thorough assessment of its qualifications and capabilities. The committee found Zhongxinghua to have met the necessary standards and completed the audit work in a timely and professional manner.

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Report of the Audit Committee on the Performance Evaluation of the Accounting Firm for 2025

According to the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Code of Corporate Governance for Listed Companies," "Management Measures for the Appointment of Accounting Firms by State-owned Enterprises and Listed Companies," and the Articles of Association and Rules of Procedure of the Audit Committee of Beijing Beixin Yuan Software Co., Ltd. (hereinafter referred to as "the Company"), the Audit Committee of the Board of Directors has diligently fulfilled its responsibilities. The following is the report on the performance evaluation of the accounting firm for 2025 and the fulfillment of supervisory duties:

I. Basic Information of the Accounting Firm for the 2025 Annual Audit

(1) Basic Information of the Accounting Firm

Zhongxinghua Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Zhongxinghua") was established in 1993, located at 20th Floor, South Building, No. 1, Lize Road, Fengtai District, Beijing. The chief partner is Li Zunnong. By the end of 2025, Zhongxinghua had 212 partners and 1,084 registered accountants, of which 532 had signed securities service business.

(2) Procedures for Appointing the Accounting Firm

On December 15, 2025, the Company held the first meeting of the sixth Board of Directors and on December 31, 2025, held the fifth extraordinary general meeting of shareholders to review and approve the proposal to change the accounting firm, agreeing to appoint Zhongxinghua as the auditing institution for the Company's financial statements and internal controls for 2025. The Audit Committee conducted thorough communication and understanding of Zhongxinghua, verifying its professional qualifications, business capabilities, independence, and investor protection capabilities. After verification, it was unanimously agreed that Zhongxinghua met the qualifications to serve the Company and was capable of performing the work, thus agreeing to appoint Zhongxinghua as the auditing institution for the Company's financial statements and internal controls for 2025.

II. Explanation of the Change of Accounting Firm

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