Core Viewpoint - The report evaluates the performance of the accounting firm Rongcheng CPA for the year 2024, highlighting its adherence to professional standards and the effectiveness of its audit processes [1][4]. Group 1: Basic Information of the Accounting Firm - Rongcheng CPA, established in August 1988 and restructured in December 2013, is one of the earliest firms authorized to provide securities services in China [1]. - As of December 31, 2024, Rongcheng CPA has 212 partners and 1,552 registered accountants, with 781 having signed securities service audit reports [2]. Group 2: Appointment Process of the Accounting Firm - The company held meetings on April 2, 2024, and April 24, 2024, to approve the appointment of Rongcheng CPA as the auditing firm for the fiscal year 2024 [2]. Group 3: Performance of the Accounting Firm in 2024 - Rongcheng CPA conducted audits on the company's financial reports and internal controls, concluding that the financial statements fairly reflect the company's financial position and results for the year [2][3]. - The firm provided a standard unqualified opinion on the internal control audit, demonstrating its thoroughness in evaluating significant internal control processes [2]. Group 4: Supervision by the Board Audit Committee - The Board Audit Committee reviewed the qualifications of Rongcheng CPA, confirming its professional capability and compliance with relevant regulations [3]. - The committee engaged in discussions with the firm during the annual report audit period, ensuring timely and accurate audit reporting [4]. Group 5: Overall Evaluation - The Board Audit Committee commended Rongcheng CPA for its adherence to independence, objectivity, and professionalism in conducting audits, successfully completing the financial report and internal control audits for 2024 [4].

Group 1 - The company has appointed KPMG Huazhen as the auditing firm for its 2024 financial report and internal control audit [1][2] - KPMG Huazhen was established in Beijing on August 18, 1992, and has been operating since August 1, 2012, with a total of 241 partners and 1,309 registered accountants as of December 31, 2024 [1] - The company held board meetings on August 29, 2024, and September 20, 2024, to approve the appointment of KPMG and received prior approval from independent directors [2] Group 2 - The company signed an audit service agreement with KPMG on November 6, 2024, and KPMG conducted the audit in accordance with Chinese CPA auditing standards [2][3] - KPMG assessed the company's financial report and internal control effectiveness, and provided opinions on the use of raised funds and related party transactions [2] - The company evaluated KPMG's qualifications, independence, and audit quality, concluding that KPMG met the requirements for the annual report audit [3]

Core Viewpoint - The evaluation report assesses the performance of Rongcheng Accounting Firm for the 2024 fiscal year, highlighting its qualifications, operational records, resource allocation, quality management, audit work plans, information security management, and risk-bearing capacity [1][2][3][4][5][6][7][8] Group 1: Qualifications - Rongcheng Accounting Firm, established in 1988 and restructured in 2013, is one of the earliest firms authorized to provide securities services in China, with 212 partners and 1,552 registered accountants as of December 31, 2024 [1] - The firm has a significant number of professionals experienced in auditing, with 781 accountants having signed securities service audit reports [1] Group 2: Operational Records - In 2023, Rongcheng's total revenue was 287.22 million yuan, with audit business revenue at 274.87 million yuan and securities and futures business revenue at 149.86 million yuan [2] - The firm audited 394 listed companies in 2023, with total audit fees amounting to 48.84 million yuan, primarily serving clients in manufacturing and information technology sectors [2] Group 3: Resource Allocation - The firm has a dedicated audit team with members experienced in auditing listed companies and state-owned enterprises, particularly in the pharmaceutical industry [3] - A comprehensive support system is in place, including experts in various fields such as tax, risk management, and sustainable development [3] Group 4: Quality Management - Rongcheng has established a quality management system that includes consultation procedures, mechanisms for resolving professional disagreements, and internal quality reviews [5][6] - The firm has not identified any quality management defects in the past year, indicating effective execution of quality management measures [6] Group 5: Audit Work Plan - The audit work plan for 2024 focuses on key areas such as revenue recognition, sales expenses, and accounts receivable credit losses, ensuring compliance with the company's reporting timeline [6] Group 6: Information Security Management - The firm has defined responsibilities for information security management in its contract, implementing systematic controls for document management and confidentiality [6] Group 7: Risk-Bearing Capacity - Rongcheng has purchased professional liability insurance with a cumulative compensation limit of no less than 200 million yuan, demonstrating its commitment to investor protection [7] - The firm is currently involved in a civil lawsuit related to securities false statements, which is under appeal [8]

复星医药: 复星医药关于2024年度年审会计师事务 所履职情况的评估报告 上海复星医药（集团）股份有限公司 关于 2024 年度年审会计师事务所履职情况的评估报告 上海复星医药（集团）股份有限公司（以下简称"本公司"）聘请安永华明会 计师事务所（特殊普通合伙） （以下简称"安永华明"或"年审会计师"）为本公司 根据中华人民共和国财政部、国务院国有资产监督管理委员会、中国证券监 督管理委员会颁布的《国有企业、上市公司选聘会计师事务所管理办法》，本公 司对安永华明 2023 年度年报审计过程中的履职情况进行评估。具体情况如下： 一、资质条件 安永华明会计师事务所（特殊普通合伙） （以下简称"安永华明" ）于 1992 年 9 月成立，2012 年 8 月完成本土化转制，从一家中外合作的有限责任制事务 所转制为特殊普通合伙制事务所。安永华明总部设在北京，注册地址为北京市东 城区东长安街 1 号东方广场安永大楼 17 层 01-12 室。 截至 2023 年 12 月 31 日，安永华明拥有合伙人 251 人，首席合伙人为毛鞍 宁先生。安永华明一直以来注重人才培养，截至 2023 年 12 月 31 日拥有执业注 册 ...

Core Viewpoint - The company has engaged Deloitte Huayong as its domestic audit firm and Deloitte Hong Kong as its overseas audit firm for the 2024 fiscal year, evaluating their compliance and effectiveness in fulfilling their duties [1][2]. Qualification Conditions - Deloitte Huayong has been operating since 1993 and was transformed into a special general partnership in 2012, with a registered address in Shanghai [1]. - Deloitte Huayong holds a practicing certificate approved by the Ministry of Finance and is authorized to conduct audits for H-share companies [2]. - The firm reported a total audited business income of RMB 4.1 billion in 2023, with audit service income of RMB 3.2 billion and securities service income of RMB 600 million [2]. Professional Record - Key partners and signing accountants have extensive experience, with the project partner Yang Juleng having over 16 years in audit services and the signing accountant Sun Weiqin having over 12 years [3][4]. - Deloitte Hong Kong has been registered as a public interest entity auditor since October 2019 and has obtained a temporary audit business license for mainland China [3]. Quality Management Level - Deloitte Huayong has established a comprehensive quality management system to ensure compliance with legal and professional standards [6][7]. - The firm implements a partner-led audit delivery model to enhance audit quality and has a clear mechanism for resolving disagreements among team members [7][8]. Work Plan - The audit plan for the year was comprehensive and operationally strong, focusing on key areas such as revenue recognition and asset impairment [10]. - Deloitte Huayong and Deloitte Hong Kong effectively communicated with the audit committee and completed all tasks on time [10]. Human and Other Resource Allocation - A dedicated audit team with extensive experience in the biopharmaceutical industry was assigned, ensuring that all team members hold relevant professional qualifications [10][11]. Information Security Management - The company has set specific clauses in the contract regarding information security responsibilities and has obtained ISO27001 certification for its information security management system [11]. Risk Bearing Capacity Level - Deloitte Huayong has a professional liability insurance coverage exceeding RMB 200 million, meeting regulatory requirements [11].

大唐发电: 大唐发电关于会计师事务所履职情况的 评估报告 大唐国际发电股份有限公司 关于会计师事务所履职情况的评估报告 大唐国际发电股份有限公司（ "大唐国际"或"公司" ）聘用天职国际 会计师事务所（特殊普通合伙）（"天职国际"）作为 2024 年度报告审 计师。根据《国有企业、上市公司选聘会计师事务所管理办法》，公司对 天职国际在 2024 年审计业务中的履职情况进行了评估。经评估，公司认 为，2024 年天职国际在资质等方面合规有效，履职能够保持独立性，勤 勉尽责，公允表达意见。具体情况如下： 一、资质条件 天职国际会计师事务所（特殊普通合伙）（以下简称"天职国际"） 创立于 1988 年 12 月，总部北京，是一家专注于审计鉴证、资本市场服务、 管理咨询、政务咨询、税务服务、法务与清算、信息技术咨询、工程咨询、 企业估值的特大型综合性咨询机构。 天职国际首席合伙人为邱靖之，注册地址为北京市海淀区车公庄西路 天职国际已取得北京市财政局颁发的执业证书，是中国首批获得证券 期货相关业务资格，获准从事特大型国有企业审计业务资格，取得金融审 计资格，取得会计司法鉴定业务资格，以及取得军工涉密业务咨询服务安 全保 ...

一、资质条件 上 会 事 务 所 成 立 于 2013 年 12 月 27 日 ， 统 一 社 会 信 用 代 码 ： 务业务，其所提供的审计业务由总所承办。上会事务所具有财政部批准的会计 师事务所执业证书，并经财政部、中国证监会批准，获准从事A股企业审计业务。 上会事务所已根据财政部和中国证监会《会计师事务所从事证券服务业务备案 管理办法》等相关文件的规定进行了从事证券服务业务备案。 海南矿业: 海南矿业股份有限公司对会计师事务所 2024年度履职情况的评估报告 海南矿业股份有限公司 对会计师事务所 2024 年度履职情况的评估报告 海南矿业股份有限公司（以下简称"公司"）聘请上会会计师事务所（特 殊普通合伙）（以下简称"上会事务所"）作为公司2024年度财务审计机构。 根据财政部、国资委及证监会颁布的《国有企业、上市公司选聘会计师事务所 管理办法》，公司对上会事务所在2024年度审计中的履职情况进行了评估。具 体情况如下： 上会事务所 2024 年度审计的收入总额经审计为 6.83 亿元（币种：人民 币，下同）、审计业务收入为 4.79亿元、证券业务收入为 2.04 亿元；2024 年度上市公司审计客户共 ...

东晶电子: 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 浙江东晶电子股份有限公司 董事会审计委员会报告 浙江东晶电子股份有限公司 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 根据《公司法》、《证券法》、《上市公司治理准则》、《国有企业、上市公司选 聘会计师事务所管理办法》、《深圳证券交易所上市公司自律监管指引第 1 号——主板 上市公司规范运作》和浙江东晶电子股份有限公司（以下简称"公司"）的《公司章程》、 《董事会专门委员会工作细则》等规定和要求，董事会审计委员会本着勤勉尽责的原则， 恪尽职守，认真履职。现将董事会审计委员会对会计师事务所 2024 年度履职评估及履 行监督职责的情况汇报如下： 一、2024 年年审会计师事务所基本情况 （一）会计师事务所基本情况 立信会计师事务所（特殊普通合伙）（以下简称"立信"）由我国会计泰斗潘序伦 博士于 1927 年在上海创建，1986 年复办，2010 年成为全国首家完成改制的特殊普通合 伙制会计师事务所，注册地址为上海市，首席合伙人为朱建弟先生。立信是国际会计网 络 BDO 的成员所， ...

Core Viewpoint - The report evaluates the performance of Deloitte Huayong as the auditor for Qingdao Huijintong Electric Equipment Co., Ltd. for the year 2024, concluding that Deloitte Huayong meets compliance and independence standards while demonstrating diligence and fairness in its opinions [1][2]. Group 1: Auditor Qualifications - Deloitte Huayong, established in February 1993, is a special general partnership with a registered address in Shanghai and holds a valid practicing certificate approved by the Ministry of Finance [1]. - The firm has extensive experience in securities services, having provided audit services for 58 listed companies in 2023, with total audited business revenue of RMB 4.1 billion, including RMB 3.2 billion from audit services and RMB 600 million from securities services [2]. Group 2: Personnel Information - The project partner and signing CPA, Wang Lixin, has nearly 20 years of professional service experience and will provide audit services starting in 2024 [3]. - Another signing CPA, Zhang Zhuo, has over 10 years of experience, while the quality control reviewer, Yin Lili, has nearly 20 years of experience in the securities service industry [3]. Group 3: Integrity Records - The project partner and signing CPAs have not faced any criminal or administrative penalties in the past three years, nor have they been subject to regulatory measures from securities supervision authorities [4]. Group 4: Quality Management Level - Deloitte Huayong has established a comprehensive quality management system in compliance with legal and professional standards, ensuring the effective execution of audit responsibilities [4][5]. - The firm implements a partner-led audit delivery model to enhance audit quality and has a clear mechanism for resolving disagreements among team members [5][6]. Group 5: Project Quality Review - The firm has a structured internal review process, including detailed reviews of work papers and quality assessments by qualified personnel independent of the audit team [6][7]. Group 6: Risk Management and Insurance - Deloitte Huayong has a professional liability insurance coverage exceeding RMB 200 million, ensuring investor protection [10]. Group 7: Change of Auditor - The company has decided to change its auditor from Zhongtianyun to Deloitte Huayong to enhance the independence and objectivity of the audit process, following a thorough communication process with the previous auditor [12].