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].

Core Viewpoint - The report from the Audit Committee of Zhejiang Dongjing Electronics Co., Ltd. evaluates the performance of the accounting firm Lixin in 2024, confirming its compliance with auditing standards and the effectiveness of internal controls [1][3]. Group 1: Basic Information of the Accounting Firm - Lixin Certified Public Accountants, founded in 1927, is a member of the international accounting network BDO and has a registered address in Shanghai [1]. - As of the end of 2024, Lixin has 296 partners, 2,498 registered accountants, and a total of 10,021 employees, with 743 accountants having signed securities service audit reports [2]. - Lixin's business revenue for 2024 is reported at 5.001 billion yuan, with audit business revenue at 3.516 billion yuan and securities business revenue at 1.765 billion yuan [2]. Group 2: Appointment Process of the Accounting Firm - The company approved the reappointment of Lixin as the auditing firm for 2024 during the board meeting on April 16, 2024, and this decision was ratified at the shareholders' meeting on May 20, 2024 [2]. Group 3: Performance of the Accounting Firm - Lixin concluded that the company's financial statements were prepared in accordance with accounting standards and fairly reflect the financial position as of December 31, 2024, along with the operational results and cash flows for the year [3]. - The audit report issued by Lixin was a standard unqualified opinion, indicating effective internal controls over financial reporting [3]. Group 4: Supervision by the Audit Committee - The Audit Committee conducted a thorough review of Lixin's qualifications and performance, confirming its capability to provide auditing services that meet the company's requirements [4]. - The committee engaged in discussions with Lixin regarding the audit scope, key timelines, personnel arrangements, and audit focus areas, ensuring effective communication throughout the audit process [4]. Group 5: Overall Evaluation - The Audit Committee emphasized Lixin's commitment to an independent audit process, showcasing professionalism and adherence to auditing standards, and successfully completed the audit of the 2024 annual report [5].