According to the "Company Law of the People's Republic of China," "Securities Law of the People's Republic of China," "Corporate Governance Guidelines for Listed Companies," "Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," "Shenzhen Stock Exchange Listing Company Self-Regulatory Guidelines No. 2 - Normative Operation of GEM Listed Companies," and the "Articles of Association" and "Work Rules of the Board of Directors' Audit Committee" of New Sunshine Technology Co., Ltd. (hereinafter referred to as the "Company"), the Board of Directors' Audit Committee, in accordance with the principle of diligence and conscientiousness, has conscientiously performed its duties. The report on the supervision of the Board of Directors' Audit Committee over the performance of the accounting firm in 2025 is as follows:
I. Basic Information of the Accounting Firm for the 2025 Annual Audit
(I) Basic Information of the Accounting Firm
Rongcheng Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Rongcheng Firm") 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 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 10th Floor, Building 1, No. 22 Fuchengmen Outer Street, Xicheng District, Beijing, Units 1001-1 to 1001-26. The chief partner is Liu Wei. As of December 31, 2025, Rongcheng Firm has 233 partners and 1507 certified public accountants, of whom 856 have signed securities service audit reports.
The total revenue of Rongcheng Firm audited for 2024 was 2,510.258 million yuan, of which audit service revenue was 2,348.6294 million yuan and securities and futures service revenue was 123.76458 million yuan.
(II) Procedures for Appointing the Accounting Firm