300899SZSE

Zhongxinghua Certified Public Accountants LLP's Internal Control Audit Report

*ST Kaixin Co., Ltd.··3 pages

✨ AI Summary

This report by Zhongxinghua Certified Public Accountants LLP details the audit of Shanghai Kai Xin Separation Technology Co., Ltd.'s internal financial reporting controls as of December 31, 2025. The auditors found that the company maintained effective internal controls in all material aspects according to relevant standards. The report outlines the responsibilities of both the company's board and the auditors, acknowledging the inherent limitations of internal controls.

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Internal Control Audit Report

Zhongxinghua Certified Public Accountants LLP

Audit Report Number: Zhongxinghua Internal Control Audit [2026] No. 020004

To the Shareholders of Shanghai Kai Xin Separation Technology Co., Ltd.:

In accordance with the "Guidelines for Auditing of Internal Control" and the relevant requirements of the Chinese Certified Public Accountants' Practice Standards, we have audited the effectiveness of the internal financial reporting controls of Shanghai Kai Xin Separation Technology Co., Ltd. (hereinafter referred to as "Shanghai Kai Xin") as of December 31, 2025.

I. Shanghai Kai Xin's Responsibility for Internal Control

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