华南职业教育(06913) - 2025 - 年度业绩

Supplementary Announcement: Audit Matters and New Measures Regarding the 2024 Annual Report This supplementary announcement details the company's new measures to address an audit matter concerning documentation for third-party recruitment services in its 2024 annual report Background and Purpose This announcement clarifies new measures taken by the company to address an audit matter in its 2024 annual report concerning insufficient documentation for third-party recruitment marketing services - The company issued this supplementary announcement to address an audit matter from its 2024 annual report regarding evidence retention for third-party recruitment promotion services, planning new measures to resolve it[2] Details of New Measures To resolve the audit matter, the company implemented seven new measures to enhance supervision and documentation for third-party recruitment service providers, covering planning, monitoring, inspections, and reconciliation New Measures Implemented to Strengthen Internal Controls | Measure | Time/Frequency | | :--- | :--- | | (i) Require sellers to provide complete records of their work plans for services provided | After each seller is engaged for relevant services | | (ii) Require admissions office personnel to prepare supervision plans based on seller work plans and retain supervision records | After each seller is engaged for relevant services | | (iii) Increase the frequency of on-site supervision and special inspections of services provided by sellers | At least once a month until the relevant service period expires | | (iv) Require admissions office personnel to retain written records of communications with sellers to confirm service delivery results | During the confirmation process of relevant services | | (v) Retain written reconciliation between the results of services provided by sellers and service fees paid according to contract terms | During the reconciliation process of relevant services | | (vi) Take photographs of seller work | During on-site supervision and special inspections | | (vii) Arrange regular meetings with sellers to discuss the status of service provision | Monthly until the relevant service period expires | Implementation Status and Board Opinion As of August 8, 2025, all new measures have been implemented, and the Board believes these measures sufficiently address the audit matter and strengthen internal controls - As of the announcement date, the company confirms that all new measures aimed at strengthening internal controls have been fully implemented[5] - The Board believes the implementation of new measures has made the Group's internal controls sufficient and effective in addressing the previous audit matter[6]