Report of the Audit Committee on the Evaluation of the Performance of the Accounting Firm for the Year 2025
Wuxi Best Precision Machinery Co., Ltd. (hereinafter referred to as "the Company") appointed Gongzheng Tianye Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Gongzheng Tianye") as the auditing firm for the year 2025. In accordance with the "Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies" issued by the Ministry of Finance, the State-owned Assets Supervision and Administration Commission, and the China Securities Regulatory Commission, the Company evaluated Gongzheng Tianye's performance during the 2025 audit process. The specific details are as follows:
1. Basic Information of the Accounting Firm for the 2025 Annual Audit
- Basic Information of the Accounting Firm Gongzheng Tianye was established in 1982 and is one of the first accounting firms approved to engage in securities, futures-related business and financial auditing. On September 18, 2013, it was restructured into a special general partnership. Its registered address is Room 5-1001, Jiaye Wealth Center, Taihu New City, Wuxi, with Zhang Caibin as the managing partner/chief partner. As of December 31, 2025, Gongzheng Tianye had 56 partners and 312 registered accountants, with 172 registered accountants having signed securities service audit reports. The total audited revenue for Gongzheng Tianye in 2025 was 293.0646 million yuan, of which audit service revenue was 249.8016 million yuan, and securities business revenue was 157.0631 million yuan. The number of listed company annual report audit clients in 2025 was 80, with total audit fees amounting to 85.4862 million yuan. The main industries of the listed companies included manufacturing, information transmission, software and information technology services, wholesale and retail, water conservancy, environmental and public facilities management, scientific research, and technical services, among which there were 65 listed company audit clients in the same industry as the Company.