Lepu Medical: Announcement on Re-appointment of Accounting Firm for 2026
Securities code: 300003 Securities abbreviation: Lepu Medical Announcement number: 2026-026
Lepu (Beijing) Medical Equipment Co., Ltd.
Announcement on the Re-appointment of the Accounting Firm for 2026
The company and all members of the board of directors guarantee that the information disclosed is true, accurate and complete, and contains no false records, misleading statements or major omissions.
Special tips:
This renewal of the accounting firm is in compliance with the regulations of the "Administrative Measures for the Selection and Employment of Accounting Firms by State-owned Enterprises and Listed Companies" (Cai Kuai [2023] No. 4) issued by the Ministry of Finance, the State-owned Assets Supervision and Administration Commission of the State Council, and the China Securities Regulatory Commission.
Lepu (Beijing) Medical Devices Co., Ltd. (hereinafter referred to as the "Company") held the 21st meeting of the company's sixth board of directors on April 21, 2026, and reviewed and approved the "Proposal on the Re-appointment of the Accounting Firm for 2026" and agreed to re-appoint Shun Lun Pan Certified Public Accountants (Special General Partnership) as the company's 2026 financial report and internal control auditor. This matter still needs to be submitted to the 2025 Annual Shareholders Meeting for review. The specific situation is now announced as follows:
1. Basic information about the accounting firm to be re-appointed
(1) Institutional information
- Basic information
Lixin Accounting Firm (Special General Partnership) (hereinafter referred to as "Lixin") was founded in Shanghai in 1927 by Dr. Pan Xulun, a leading accounting figure in my country. It was reestablished in 1986 and became the first special general partnership accounting firm in the country to complete the restructuring in 2010. Its registered address is Shanghai and its chief partner is Mr. Zhu Jiandi. Lixin is a member firm of the international accounting network BDO and has been engaged in the securities services business for a long time. Before the implementation of the new securities law, it had securities and futures business licenses, had H-share audit qualifications, and has registered with the U.S. Public Company Accounting Oversight Board (PCAOB).
As of the end of 2025, Lixin has 300 partners, 2,523 certified public accountants, a total of 9,933 employees, and 802 certified public accountants who have signed securities service business audit reports.
Lixin's business income in 2025 is 5.00 billion yuan, including 3.672 billion yuan in audit business income and 1.505 billion yuan in securities business income.
In 2025, Lixin provided annual report audit services for 770 listed companies. The main industries are computer, communications and other electronic equipment manufacturing and special equipment manufacturing. The audit fees were 916 million yuan. The company has 51 audit clients of listed companies in the same industry.
- Investor protection capabilities
As of the end of 2025, Lixin has withdrawn 171 million yuan from occupational risk funds, and purchased occupational insurance accumulatively.
The total compensation limit is 1.050 billion yuan, and relevant occupational insurance can cover civil compensation liabilities caused by audit failures.
Ren.
Civil liability in civil litigation related to professional conduct in the past three years:
Sue (Arbitration) Sue (Be Arbitrated) Litigation (Arbitration) Litigation (Arbitration)
Litigation (arbitration) results
Person Person Piece Amount
Some investors filed civil lawsuits against Jinya Technology and Lixin Law Firm on the grounds of liability disputes for securities misrepresentation. According to the effective judgment issued by Jinya Technology and Zhou People's Court, Jinya Technology has a remaining balance of 5 million yuan from investors.
Lixin shall be liable for 12.29% of the losses incurred by the investor. Flixin Xuhui and Flixin
Bear joint and several liability. The professional insurance purchased by Lixin is sufficient to cover the compensation amount, and all judgments currently in effect have been fulfilled.
Some investors filed civil lawsuits against Baoqianli, Lixin, Yinxin Appraisal, and Northeast Securities on the grounds that Baoqianli's 2015 annual report; 2016 semi-annual report, annual report; 2017 semi-annual report and temporary announcements contained securities misrepresentations. Lixin was not subject to administrative punishment, but the People's Court ordered Lixin to reorganize Baoqianli from December 30, 2016 to 2017, Northeast China's reorganization in 2015,
Securities and Bank Credit Rating 2015 annual report against investors of Baoqianli due to false statements on December 29, 2015, 10.96 million yuan
15% of the debt incurred shall bear supplementary compensation liability. 2016 Annual Report of Mucai, Lixin, etc. The winning investor applied for enforcement against Lixin, and after the court accepted the application, the execution funds were deducted from the firm's account. The funds in Lixin's account are sufficient to pay investors' execution fees, and Lixin has purchased sufficient professional liability insurance from accounting firms, which is enough to effectively resolve the risks of litigation and ensure that all effective legal documents can be effectively executed.
- Integrity record
Lixin has not been subject to criminal punishment for professional conduct in the past three years, and has been subject to administrative penalties for professional conduct 7 times.
There were 42 management measures, 6 self-regulatory measures and 3 disciplinary sanctions, involving 151 employees. (2) Project team member information
- Basic information
Certified public accountant. Started to engage in listing. Started to practice in the firm. Started to provide advice to the company.
Item Name
Business hours. Company audit hours. Business hours. Audit service hours.
Project Partner Wang Na 2009 2005 2013 2022
Signing Certified Public Accountant Wang Yi 2018 2018 2018 2021
Quality Control Reviewer Guo Shunxi 2008 2007 2012 2022
(1) Project partners’ employment status in the past three years:
Name: Wang Na
Time Listed company name Position 2023-2025 Lepu (Beijing) Medical Devices Co., Ltd. Project partner 2024-2025 Lepu Xintai Medical Technology (Shanghai) Co., Ltd. Project partner 2024-2025 Xinkaip Electronics Co., Ltd. Project partner 2024-2025 Qingdao Baiyang Pharmaceutical Co., Ltd. Project partner 2024-2025 Qingdao Jianbang Automotive Technology Co., Ltd. Project partner 2024-2025 Beijing Novogene Technology Co., Ltd. Project partner 2025 Heilongjiang Tianyouwei Electronics Co., Ltd. Project partner 2025 China Electronics Blue Sky Technology Co., Ltd. Project partner 2023-2024 Tianjin Ruipu Biotechnology Co., Ltd. Project partner 2023-2024 Bixing IoT Technology (Shenzhen) Co., Ltd. Project partner 2024 Jiangsu Changyou Environmental Protection Technology Co., Ltd. Project partner in 2023 Sanwei Xin'an Technology Co., Ltd. Project partner in 2023 Beijing Yinxin Changyuan Technology Co., Ltd. Project partner in 2023 CSSC (Handan) Perry Special Gas Co., Ltd. Project partner (2) Signature CPA's employment status in the past three years:
Name: Wang Ji
Time Name of listed company Position 2023-2025 Lepu (Beijing) Medical Devices Co., Ltd. Signing CPA 2023-2024 Xinkaipu Electronics Co., Ltd. Signing CPA 2023-2025 Kede CNC Co., Ltd. Signing CPA 2024-2025 Lepu Xintai Medical Technology (Shanghai) Co., Ltd. Signing CPA 2024-2025 Qingdao Baiyang Pharmaceutical Co., Ltd. Signing Certified Public Accountant (3) Quality control reviewer’s employment status in the past three years:
Name: Guo Shunxi
Time Name of listed company Position 2023, 2025 Bengang Plate Co., Ltd. Project partner 2025 China Salt Anhui Hongsifang Fertilizer Co., Ltd. Project partner 2025 Shaanxi Aerospace Power High-tech Co., Ltd. Project partner 2025 Anshan Iron and Steel Co., Ltd. Project partner 2024-2025 Guodian Electric Power Development Co., Ltd. Project partner 2024 Beijing International Human Capital Group Co., Ltd. Project Partner 2024 China Electric Power Construction Co., Ltd. Project Partner 2023-2025 China Xidian Electric Co., Ltd. Project Partner 2023-2025 Beijing Guolian Video Information Technology Co., Ltd. Project Partner 2023-2025 Lingyuan Steel Co., Ltd. Project Partner
Time Name of listed company Position
2023-2025 Project Partner, Sinosteel International Engineering Technology Co., Ltd.
2023-2025 Project Partner, AVIC Shangda High Temperature Alloy Materials Co., Ltd.
2023 Project Partner of Tianjin Guifaxiang 18th Street Mahua Food Co., Ltd.
- Integrity record
The project partners, signing certified public accountants, and project quality control reviewers have not been criminally punished for their professional conduct in the past three years. They have not been subject to administrative penalties or supervisory and management measures by the China Securities Regulatory Commission and its dispatched agencies and industry authorities.
- Independence
The proposed accounting firm, project partners, signing certified public accountants, and project quality control reviewers do not violate the independence requirements of the Chinese Code of Professional Ethics for Certified Public Accountants.
- Audit fees
The company's audit fees in 2025 are 4.1 million yuan, including 3.75 million yuan in annual report audit fees and 350,000 yuan in internal control audit fees.
The audit fees and pricing principles for 2026 will remain consistent with those for 2025, and will be finalized based on various factors such as the company's business scale, industry, and complexity of accounting processing, as well as the number of auditors required to audit the company's annual report and the amount of work invested, as well as the accounting firm's charging standards. The company's board of directors requested the shareholders' meeting to authorize the company's management to negotiate with Lixin to determine relevant audit fees based on the company's 2026 audit workload and market conditions.
Changes in audit fees compared with the previous period:
Project 2024 2025 Increase/decrease (%) Annual report audit fee amount (10,000 yuan) 370.00 375.00 1.35%
Internal control audit fee amount (10,000 yuan) 40.00 35.00 −12.50%
2. Procedures to be followed by the accounting firm to be re-appointed
(1) Review and voting status of the board of directors
The company held the 21st meeting of the sixth board of directors on April 21, 2026, and reviewed and approved the "Proposal on Renewal of the Accounting Firm for 2026" and agreed to continue to hire Lixin as the company's 2026 financial report and internal control auditor for a one-year period.
(2) Review opinions of the Audit Committee
The Audit Committee of the sixth session of the Board of Directors of the Company fully understood the practice of BDO LLP Accounting Firm (Special General Partnership), and after reviewing the relevant qualification certificates, relevant information and integrity records of BDO LLP Accounting Firm (Special General Partnership), unanimously recognized the independence, professional competence and investor protection capabilities of BDO Accounting Firm (Special General Partnership). In order to maintain the continuity of the audit work, the Audit Committee of the company's board of directors formed a written opinion on the matter of re-appointment of the accounting firm, and agreed to renew the appointment of Shu Lun Pan Certified Public Accountants (Special General Partnership) as the company's 2026 annual financial report and internal control audit agency and submitted it to the board of directors for review.
(3) Effective date
The renewal of the accounting firm still needs to be submitted to the company's 2025 annual shareholders' meeting for review and will take effect from the date of review and approval by the company's shareholders' meeting.
3. Documents for reference
Resolution of the 21st meeting of the 6th Board of Directors
Resolution of the third meeting of the Audit Committee of the Sixth Board of Directors in 2026
Explanation of the basic information of Shu Lun Pan Certified Public Accountants LLP (Special General Partnership)
Announcement is hereby made.
Board of Directors of Lepu (Beijing) Medical Devices Co., Ltd.
April 23, 2026