Core Viewpoint - The company will adopt Chinese Accounting Standards for its financial reporting starting from the 2025 annual financial report, aiming to enhance disclosure efficiency and reduce costs [1][2]. Group 1: Financial Reporting Changes - The company will unify its financial reporting by using Chinese Accounting Standards due to the substantial convergence with International Financial Reporting Standards [1][2]. - This change is expected to simplify the financial preparation process and save on disclosure and audit costs [1]. Group 2: Audit Firm Appointment - The company has appointed Crowe (Hong Kong) CPA Limited as the auditor for its H-share issuance and listing on the Hong Kong Stock Exchange, with the appointment concluding after the completion of the listing on October 28, 2025 [1]. - The audit firm Crowe (Special General Partnership) has been recognized by the Ministry of Finance and the China Securities Regulatory Commission, allowing it to provide audit services under Chinese mainland standards [2]. Group 3: Board Approval - The entire audit committee and board of directors unanimously agree that the adoption of Chinese Accounting Standards will not adversely affect the authenticity and accuracy of financial reports or investor decision-making [2]. - The decision to not appoint a separate overseas audit firm for the 2025 financial year was made based on the qualifications of the domestic audit firm [2].
剑桥科技(06166)拟统一采用中国企业会计准则编制财务报告及不再单独聘任境外财务报告审计机构