301565SZSE

Evaluation Report on the Performance of the Accounting Firm for the Year 2025

✨ AI Summary

This report evaluates the performance of Rongcheng Accounting Firm for the 2025 audit of Zhonglun New Materials Co., Ltd. The assessment confirms the firm's compliance, independence, and diligence. Key figures include 233 partners and 1,507 certified public accountants, with a total audited revenue of approximately 251 million yuan. The firm has demonstrated strong investor protection capabilities and effective quality management throughout the audit process.

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Full Translation

AI Translation· azure_openai

Zhonglun New Materials Co., Ltd. (hereinafter referred to as "the Company") has appointed Rongcheng Accounting Firm (Special General Partnership) (hereinafter referred to as "Rongcheng") as the financial reporting and internal control verification agency for the year 2025. In accordance with the "Management Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies," the Company has evaluated Rongcheng's performance during the 2025 audit process. The evaluation concludes that Rongcheng's qualifications are compliant and effective, maintaining independence, diligence, and fair expression of opinions. The specific details are as follows:

I. Qualification Conditions

  1. Basic Information
    Rongcheng was renamed from the former Huapu Tianjian Accounting Firm (Special General Partnership), originally established in August 1988, and restructured into a special general partnership on December 10, 2013. It is one of the earliest accounting firms authorized to engage in securities services in China and has long been involved in securities services. The registered address is 10th Floor, Building 1, No. 22 Fuchengmen Outer Street, Xicheng District, Beijing, with Liu Wei as the chief partner.

  2. Personnel Information
    As of December 31, 2025, Rongcheng has a total of 233 partners and 1,507 certified public accountants, of which 856 have signed securities service audit reports.

  3. Business Scale
    Rongcheng's audited total revenue for the year 2024 was 2,510,258,000 yuan, with audit service revenue of 2,348,629,400 yuan and securities and futures service revenue of 1,237,645,800 yuan. Rongcheng undertook the annual report audit services for 518 listed companies in 2024, with total audit fees amounting to 620,475,200 yuan. Clients are primarily concentrated in various industries, including manufacturing, information transmission, software and information technology services, wholesale and retail, scientific research and technical services, construction, water conservancy, environmental and public facility management, among others. Rongcheng has 383 audit clients in the same industry as the Company.

  4. Investor Protection Capability
    Rongcheng has purchased professional liability insurance for certified public accountants, with a cumulative compensation limit of no less than 250 million yuan, and the purchase of professional insurance complies with relevant regulations. In the past three years, there have been civil liabilities in related civil litigation:
    On September 21, 2023, the Beijing Financial Court ruled on the securities false statement liability dispute case of LeTV Network Information Technology (Beijing) Co., Ltd. [(2021) Jing 74 Min Chu 111], ordering Huapu Tianjian Consulting (Beijing) Co., Ltd. (hereinafter referred to as "Huapu Tianjian Consulting") and Rongcheng to jointly bear joint compensation liability for losses incurred by plaintiff investors who purchased LeTV stock after March 17, 2011, within a range of 1%. Huapu Tianjian Consulting and Rongcheng have appealed the ruling, and the case is currently in the second-instance litigation process.

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