Verification Opinion of Zhongtai Securities Co., Ltd. on the Internal Control Evaluation Report of Zhongji Huanyu Certification Inspection Co., Ltd. for 2025

Important Statement

According to the regulations of the enterprise internal control standard system, establishing, improving, and effectively implementing internal controls, evaluating their effectiveness, and truthfully disclosing the internal control evaluation report is the responsibility of the company's board of directors. The audit committee supervises the establishment and implementation of internal controls by the board of directors. The management is responsible for organizing and leading the daily operation of the enterprise's internal controls. The company's board of directors, audit committee, and directors and senior management ensure that the content of this report does not contain any false records, misleading statements, or significant omissions, and bear individual and joint legal responsibilities for the authenticity, accuracy, and completeness of the report's content. The goal of the company's internal controls is to reasonably ensure that business management is legal and compliant, assets are secure, financial reports and related information are true and complete, operational efficiency and effectiveness are improved, and the development strategy is promoted. Due to inherent limitations in internal controls, they can only provide reasonable assurance of achieving the above goals. Additionally, changes in circumstances may render internal controls inappropriate or reduce compliance with control policies and procedures, making it risky to infer the future effectiveness of internal controls based on evaluation results.

Internal Control Evaluation Conclusion

Based on the identification of significant defects in internal controls over financial reporting, there are no significant defects in financial reporting internal controls as of the evaluation report's benchmark date. The board of directors believes that the company has maintained effective financial reporting internal controls in all material aspects in accordance with the requirements of the enterprise internal control standard system and relevant regulations. Based on the identification of significant defects in non-financial reporting internal controls, the company has not identified any significant defects in non-financial reporting internal controls as of the evaluation report's benchmark date. No factors affecting the evaluation conclusion of internal control effectiveness have occurred between the benchmark date of the internal control evaluation report and the issuance date of the report.

Internal Control Evaluation Work Situation

(1) Scope of Internal Control Evaluation

The company determined the main units, businesses, and high-risk areas included in the evaluation scope based on a risk-oriented principle.

1. Main Units Included in the Evaluation Scope The coverage of units included in this internal control evaluation is 100%, covering Zhongji Huanyu and its subsidiaries at all levels, including 5 second-level subsidiaries and 2 third-level subsidiaries. The details of the company are shown in Figure 1. The total assets of the units included in the evaluation scope account for 100% of the total assets in the consolidated financial statements, and the total operating income accounts for 100% of the total operating income in the consolidated financial statements.

1. Main Businesses and Matters Included in the Evaluation Scope The main businesses and matters included in the evaluation scope are: corporate governance and organizational structure, development strategy, subsidiary management, human resources, corporate culture, capital activities, procurement business, asset management, sales business, related party transactions, comprehensive budgeting, financial reporting, internal information transmission, information systems, etc.