Core Viewpoint - The report evaluates the performance of the accounting firm Rongcheng in fulfilling its duties for the year 2024, highlighting its compliance with relevant regulations and the effectiveness of its audit processes [1][2][3]. Group 1: Accounting Firm Overview - Rongcheng Accounting Firm, originally Huapu Tianjian, was established in August 1988 and has been engaged in securities services [1]. - As of December 31, 2024, Rongcheng has 212 partners and 1,552 registered accountants, with 781 having signed securities service audit reports [2]. Group 2: Appointment Procedures - The company held multiple meetings in June and July 2024 to approve the appointment of Rongcheng as the auditing firm for the fiscal year [2]. Group 3: Audit Performance - Rongcheng conducted audits on the company's financial reports and internal controls, confirming that the financial statements fairly represent the company's financial position as of December 31, 2024 [3]. - The firm issued a standard unqualified audit report, indicating effective internal controls over financial reporting [3]. Group 4: Supervision by the Audit Committee - The audit committee evaluated Rongcheng's qualifications and capabilities, concluding that it met the requirements for providing audit services [3][4]. - The committee held several meetings in 2025 to discuss the audit process and findings, ensuring thorough communication with the auditing team [5]. Group 5: Overall Evaluation - The audit committee adhered to regulatory requirements and effectively supervised the auditing process, ensuring that Rongcheng provided timely and accurate audit reports [6]. - The committee recognized Rongcheng's commitment to independent auditing and its adherence to professional standards throughout the audit process [6].
建研设计: 董事会审计委员会对会计师事务所2024年度履职情况评估及履行监督职责情况的报告