Wuxi Apptec Co.Ltd(603259) internal control audit report
December 31, 2021
Internal control audit report
DSB (s) Zi (22) No. s00079 (Page 1 of 2) Wuxi Apptec Co.Ltd(603259) board of directors:
In accordance with the guidelines on audit of internal control of enterprises and the relevant requirements of the practice standards for Certified Public Accountants of China, we have audited the effectiveness of internal control over the financial statements of Wuxi Apptec Co.Ltd(603259) (hereinafter referred to as “your company”) as of December 31, 2021.
1、 Responsibility of enterprises for internal control
It is the responsibility of the board of directors of your company to establish, improve and effectively implement internal control and evaluate its effectiveness in accordance with the basic norms of enterprise internal control, guidelines for the application of enterprise internal control and guidelines for the evaluation of enterprise internal control.
2、 Responsibilities of Certified Public Accountants
Our responsibility is to express audit opinions on the effectiveness of internal control over financial reporting based on the implementation of audit work, and disclose the significant defects of non-financial reporting internal control noted.
As stated in the 2021 internal control evaluation report of the board of directors of your company, according to the relevant exemption provisions of the answers to the regulatory questions on the implementation of enterprise internal control normative system by listed companies (No. 1 in 2011, No. 1 in total) issued by the China Securities Regulatory Commission, Your company did not include the internal control of Oxford genetics Limited (“oxgene”) acquired in 2021 in the scope of your company’s internal control self-assessment in 2021. Similarly, in accordance with the relevant guidelines of the opinions on the implementation of the guidelines for the audit of enterprise internal control, we did not include the internal control of the newly acquired oxgene in the scope of the internal control audit of the financial statements on December 31, 2021.
3、 Inherent limitations of internal control
Internal control has inherent limitations, and there is the possibility that misstatement can not be prevented and found. In addition, as changes in circumstances may lead to inappropriate internal control or reduced compliance with control policies and procedures, there is a certain risk to speculate the effectiveness of internal control in the future according to the internal control audit results.
Internal control audit report (Continued)
DSB (s) Zi (22) No. s00079 (page 2 of 2) IV. audit opinion on internal control of financial report
We believe that your company has maintained effective internal control over financial reporting in all major aspects in accordance with the basic norms of enterprise internal control and relevant regulations on December 31, 2021.
Deloitte Touche Tohmatsu (special general partnership) Chinese certified public accountant
Shanghai, China
March 23, 2022
