Core Viewpoint - *ST Haihua has appointed Zhongrui Cheng Certified Public Accountants as its auditing firm for the fiscal year 2025, with a high approval rate of 99.2450% at the shareholders' meeting, marking a temporary resolution to the ongoing changes in auditing firms [1][10]. Group 1: Appointment of Auditing Firm - The appointment of Zhongrui Cheng as the auditing firm was approved with 99.2450% of votes in favor, indicating strong shareholder support [1][12]. - This appointment does not eliminate the core audit risks associated with the company's efforts to maintain its listing status, compounded by delayed regulatory inquiries and unverified performance forecasts [12][14]. Group 2: Audit Fee Increases - The audit fees have significantly increased during this transition, with Zhongrui Cheng's fees set at 1.5 million yuan, which is an increase of 87.5% compared to the previous year's fees from the former auditor [5][16]. - The breakdown of the fees shows that the financial audit fee has increased by 118.2%, indicating a focus on verifying the authenticity and compliance of revenue [16]. Group 3: Financial Performance and Regulatory Scrutiny - The company forecasts a revenue of 336 million yuan for 2025, just above the delisting threshold of 300 million yuan, with growth attributed to two acquisitions [5][16]. - Regulatory bodies have mandated monthly disclosures regarding the gas business's performance and have raised concerns about the revenue recognition practices of a newly established subsidiary [6][16]. Group 4: Audit Challenges Ahead - Despite the approval of the new auditing firm, uncertainties remain regarding the company's ability to meet the delisting criteria, as the new auditor has not yet commenced formal audits [7][17]. - The upcoming audit will be challenging due to the complexity of the company's finances and the need to provide thorough verification of revenue, especially given the limited experience of the new auditing firm in handling securities audits [17][18].

中科星图股份有限公司 2024 年度审计委员会对会计师事务所 履行监督职责情况报告 根据《中华人民共和国公司法》《中华人民共和国证券法》等法律法规及《国 有企业、上市公司选聘会计师事务所管理办法》《上市公司治理准则》《上海证券 交易所科创板上市公司自律监管指引第 1 号——规范运作》和《中科星图股份有 限公司章程》（以下简称《公司章程》）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立信会计师事务 所（特殊普通合伙）（以下简称"立信"）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 ...