Chenguang Biotechnology: Report on the Audit Committee’s Performance of Supervision Responsibilities in 2025
Chenguang Biotechnology Group Co., Ltd.
2025 Annual Report on the Audit Committee’s Performance of Supervision Responsibilities
In accordance with the "Administrative Measures for the Selection of Accounting Firms by State-owned Enterprises and Listed Companies" and the relevant requirements of the Shenzhen Stock Exchange, the Audit Committee (hereinafter referred to as the "Audit Committee") of the Board of Directors of Chenguang Biotechnology Group Co., Ltd. (hereinafter referred to as the "Company") has conscientiously performed its supervisory responsibilities on the 2025 financial report audit agency Zhongshen Zhonghuan Accounting Firm (Special General Partnership) appointed by the company, and will report on the performance of its supervisory responsibilities as follows.
1. 2025 Annual Report Accounting Firm Appointment Review Status
The Eighth Meeting of the Audit Committee of the Fifth Board of Directors and 2025 The first special meeting of independent directors in 2019 reviewed and approved the "Proposal on Re-appointment of the Accounting Firm", with the following opinions: Zhongshen Zhonghuan Accounting Firm has the ability and professionalism to provide annual and special audit services to listed companies for many years. During its tenure as the company's annual audit agency, it actively communicated with the company's audit department and audit committee; adhered to independent auditing standards, and issued audit reports for the company that objectively and fairly reflected the company's financial status and operating results. It effectively fulfilled the responsibilities of the audit institution and safeguarded the rights and interests of the company and all shareholders, especially small and medium-sized shareholders, from a professional perspective. In view of its professional audit service capabilities and diligent and responsible work attitude, it is agreed to hire Zhongshen Zhonghuan Accounting Firm (Special General Partnership) as the company's audit agency for 2025.
2. Communication and review status of the 2025 annual report
(1) On December 20, 2025, the Audit Committee reviewed the communication letter between CPAs and those with governance - audit work plan, and the communication letter between CPAs and those with governance - independence of CPAs reported by China Shen Zhonghuan Accounting Firm. The audit basis, scope, content, audit focus, time arrangement and personnel arrangement of the accounting firm were reviewed, and the accounting firm was required to strictly implement the audit procedures and complete the audit of the 2025 annual report conscientiously and timely in accordance with the relevant requirements of the China Securities Regulatory Commission, auditing standards, and accounting standards. The focus should be on the authenticity of the company's income, occupation of non-operating funds, inventory supervision, asset impairment preparation and other issues to ensure the authenticity, accuracy and completeness of the company's annual report and related documents.
(2) On March 14, 2026, the Audit Committee communicated with the annual audit CPA to understand the progress of the audit, communicated with the annual audit CPA, the company's finance department, and the audit department on the problems discovered during the audit process and requested timely rectification and improvement to ensure that the handling of accounting matters complies with accounting standards and the company's relevant financial systems.
(3) On March 19, 2026, the Audit Committee reviewed the first draft of the company's 2025 financial accounting report submitted by Zhongshen Zhonghuan Accounting Firm, and required the company's financial department to complete the financial accounting report as soon as possible after improving the financial statements based on the audit opinions of the annual audit accountants after full communication with the annual audit accountants.
3. The audit committee’s performance of supervisory responsibilities this year and the direction of improvement for the next year
The 2025 Audit Committee conscientiously performed its supervisory duties. The Audit Committee believed that the company's 2025 financial statement audit agency, Zhongshen Zhonghuan Accounting Firm, worked diligently and diligently during the audit of the company and followed the professional standards of independence, objectivity and fairness.
In 2026, all members of the Audit Committee will perform their duties diligently, actively supervise and evaluate the work of external audit institutions, give full play to the supervisory function of the Audit Committee, and actively safeguard the overall interests of the company and the legitimate rights and interests of all shareholders; at the same time, they will promptly obtain the professional knowledge in law, accounting, and regulatory standards for listed companies required to perform their duties, and promote the company's standardized governance and sustainable and healthy development.
Audit Committee of the Board of Directors of Chenguang Biotechnology Group Co., Ltd.
March 29, 2026