Core Points - The China Securities Regulatory Commission (CSRC) released the "Guidelines for the Record Filing of Accounting Firms Engaging in Securities Services (2025)" to facilitate the record filing process for accounting firms [1][2] - The Ministry of Finance and CSRC have established a unified regulatory platform for accounting firms to streamline the submission of record filing information [3] Group 1: Record Filing Process - The guidelines clarify the record filing channels, timelines, verification processes, and procedures for cancellation and re-filing [2] - Accounting firms are required to submit their record filing information through the Ministry of Finance's platform and confirm it on the CSRC's system, eliminating the need for duplicate submissions [3] Group 2: Types of Record Filing - The record filing includes initial filings, major event filings, and annual filings for accounting firms providing services such as financial statement audits and internal control audits [3][4] - Initial filings must be completed according to the guidelines, with firms required to verify and submit their information through the designated platforms [4] Group 3: Verification Process - The verification process consists of non-on-site and on-site verifications, with firms able to track their verification progress through the respective platforms [5][6] - Non-on-site verification involves reviewing submitted materials and may require firms to correct any deficiencies within a specified timeframe [6] Group 4: Ongoing Compliance and Rectification - Accounting firms must undergo continuous supervision and are required to rectify any non-compliance issues within six months if they fail to meet the established requirements [7] - Firms that have their record filings canceled must reapply following the initial filing requirements [8]

Core Viewpoint - The audit committee of China National Freight Forwarding Co., Ltd. has conducted an evaluation of the performance of the accounting firm for the year 2024, confirming the firm's compliance with auditing standards and its ability to provide objective and independent audit reports [1][5]. Group 1: Basic Information of the Accounting Firm - The accounting firm engaged for the 2024 audit is ShineWing Certified Public Accountants, established on March 2, 2012, with over 12,000 employees, including 259 partners and 1,780 registered accountants as of December 31, 2024 [1][2]. Group 2: Appointment Process of the Accounting Firm - The company held meetings on March 22, 2024, and June 7, 2024, to approve the reappointment of ShineWing as the external auditor for the 2024 financial year based on the audit committee's recommendation [2]. Group 3: Performance of the Accounting Firm - ShineWing conducted the audit in accordance with the Chinese Certified Public Accountant Auditing Standards, providing audit reports on the financial statements, internal controls, and related party transactions for the year 2024 [2][3]. Group 4: Supervision by the Audit Committee - The audit committee evaluated ShineWing's qualifications, competence, and independence, confirming its capability to meet the company's auditing requirements [3][4]. - The audit committee held multiple meetings throughout 2024 to discuss the audit plan, execution, and key factors affecting the audit process [4]. Group 5: Overall Evaluation - The audit committee concluded that ShineWing maintained a fair and objective approach during the audit, demonstrating good professional ethics and completing the audit work on time, resulting in clear and timely audit reports [5].