Core Viewpoint - The audit committee of Kaipu Cloud Information Technology Co., Ltd. has evaluated the performance of Tianjian Accounting Firm for the 2024 fiscal year, confirming that the financial statements fairly reflect the company's financial position and operational results as of December 31, 2024 [2][3][5]. Group 1: Audit Firm Overview - Tianjian Accounting Firm, established in December 1983, is a national large-scale accounting service institution with qualifications for A+H share enterprises [2]. - The firm has extensive experience and a strong professional capability, serving various clients including A-share, B-share, H-share listed companies, large state-owned enterprises, and foreign-invested enterprises [2]. Group 2: Audit Performance - Tianjian conducted an audit of the company's financial reports for the year ending December 31, 2024, and assessed the effectiveness of internal controls [3][4]. - The audit resulted in a standard unqualified audit report, indicating that the financial statements were prepared in accordance with accounting standards and fairly represented the company's financial status [3][4]. Group 3: Audit Committee Oversight - The audit committee rigorously evaluated Tianjian's professional qualifications, business capabilities, integrity, independence, and past audit performance, concluding that the firm met the requirements for providing audit services [4][5]. - The committee ensured thorough communication with the audit firm throughout the audit process, emphasizing the importance of timely and accurate reporting [5].

Core Viewpoint - The company has engaged Zhonghui Certified Public Accountants for the 2024 audit, evaluating their compliance, independence, and diligence in the auditing process [1][2]. Qualification Conditions - Zhonghui Certified Public Accountants was established in December 2013 and is based in Hangzhou, specializing in securities services [1]. - As of December 31, 2024, Zhonghui has 116 partners and 694 registered accountants, with 289 having signed securities service audit reports [2]. - In the last audited year (2023), Zhonghui's total revenue was 1,087.64 million yuan, with audit business revenue at 972.89 million yuan and securities business revenue at 541.59 million yuan [2]. Professional Record - In the past three years, Zhonghui has faced no criminal penalties, one administrative penalty, nine supervisory measures, and seven self-regulatory measures [4]. - No project partners or key accountants have faced criminal penalties or significant administrative actions in the last three years [4]. Quality Management Level - Zhonghui has established a comprehensive quality management system based on professional standards and regulations, covering various aspects such as project consultation, opinion divergence resolution, and quality review [5][6]. - The firm has a clear policy for resolving professional opinion divergences, ensuring that all significant accounting issues are agreed upon before issuing reports [5]. - Quality reviews are conducted by the quality control department and independent review partners, ensuring thorough oversight of audit processes [6][7]. Work Plan - The audit work plan is comprehensive and operationally feasible, focusing on key audit areas such as revenue recognition and asset impairment [7][8]. - Zhonghui has committed to meeting the reporting deadlines for the listed company, with detailed plans for pre-audit and final audit stages [7]. Risk Bearing Capacity Level - Zhonghui has not set aside a professional risk fund but has purchased professional liability insurance with a cumulative compensation limit of 300 million yuan, in compliance with relevant regulations [8].

海光信息技术股份有限公司 会计师事务所履职情况评估报告 海光信息技术股份有限公司（以下简称"公司"）聘请立信会计师事务所（特 殊普通合伙）（以下简称"立信"）作为公司 2024 年度财务审计和内部控制审 计机构。根据《国有企业、上市公司选聘会计师事务所管理办法》等相关规定和 要求，公司对立信在 2024 年度审计工作的履职情况进行了评估。具体情况如下： 一、会计师事务所的情况 （一）基本情况 （二）审计工作方案及其实施 立信会计师事务所（特殊普通合伙）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，长期从事证券服务业务，新证券法实施前具有证券、期货业 务许可证，具有 H 股审计资格，并已向美国公众公司会计监督委员会（PCAOB） 注册登记。 截至 2024 年末，立信拥有合伙人 296 名、注册会计师 2,498 名、从业人员 总数 10,021 名，签署过证券服务业务审计报告的注册会计师 743 名。 （二）投资者保护能力 截至 2024 ...