Guangdong Chaohua Technology Co.Ltd(002288)
Special instructions of the board of directors on matters involved in the qualified opinion audit report
Whereas Lianda Certified Public Accountants (special general partnership) has issued a qualified audit report on the 2021 annual financial report of Guangdong Chaohua Technology Co.Ltd(002288) (hereinafter referred to as "the company" and " Guangdong Chaohua Technology Co.Ltd(002288) "). In accordance with the requirements of the formulation of laws, regulations and rules such as the rules for the preparation and reporting of information disclosure of companies offering securities to the public No. 14 - handling of non-standard unqualified audit opinions and matters involved, and the stock listing rules of Shenzhen Stock Exchange, the board of directors of the company made a special explanation on the matters involved in non-standard qualified audit opinions as follows:
1、 Matters involved in non-standard qualified audit opinions
As stated in note XIV to the consolidated financial statements of Guangdong Chaohua Technology Co.Ltd(002288) 2021 and event 5 after the balance sheet date: Zhao filed a lawsuit with the court for a loan dispute with the actual controller of the company and requested that the company be judged to bear joint and several guarantee liability------ On November 16, 2021, the court ruled to reject the plaintiff Zhao's lawsuit. Zhao refused to appeal. The court of second instance has not yet ruled on this. Since we cannot reasonably determine the impact of this matter on Guangdong Chaohua Technology Co.Ltd(002288) financial report, we have reservations on this matter.
2、 Opinions of Certified Public Accountants
The accountant believes that the above matters have been analyzed and fully discussed, but no further audit evidence can be obtained to reasonably determine their impact on Guangdong Chaohua Technology Co.Ltd(002288) financial report and other relevant matters.
According to Article 8 of the auditing standards for Chinese certified public accountants No. 1502 - issuing unqualified opinions in audit reports: "certified public accountants shall express qualified opinions in case of any of the following circumstances: Certified Public Accountants cannot obtain sufficient and appropriate audit evidence as the basis for forming audit opinions, but believe that the undetected misstatement may have a significant impact on the financial statements, but it is not extensive." 。 The accountant is unable to obtain further audit evidence for the lawsuit to reasonably determine its impact on Guangdong Chaohua Technology Co.Ltd(002288) 's financial report and other related matters. Therefore, a qualified audit report was issued on the financial statements of Guangdong Chaohua Technology Co.Ltd(002288) 2021.
3、 The impact of the event on the company's financial position and operating results
After the communication between the company and the annual audit accountant, combined with the current actual situation, the company believes that the amount of impact of relevant matters on the company's financial statements cannot be determined for the time being. The specific reasons are as follows: the judgment of first instance rejected the plaintiff; The court of second instance has not yet ruled on this.
Whether the company needs to bear joint and several guarantee liability needs to wait for the judgment result.
4、 Opinions of the board of directors on the matter
The board of directors of the company believes that the board of directors agrees with the qualified opinion audit report issued by Lianda Certified Public Accountants (special general partnership). For the matters involved in the qualified opinion, the board of directors and management have formulated relevant effective measures to reasonably solve this problem as soon as possible and safeguard the legitimate rights and interests of the company and shareholders.
5、 Specific measures to eliminate the matter and its impact, the possibility and time of expected elimination of the impact
At present, the company's production and operation are normal. The board of directors and management of the company have formulated relevant measures to eliminate the matter and its impact. The specific measures are as follows:
1. The actual controller actively communicates with the plaintiff and is currently communicating to strive to reach a settlement as soon as possible.
2. If no settlement can be reached, the company will also actively cooperate with and promote the early judgment of the second instance.
3. The company will take active measures to eliminate the matter and its impact, and fulfill the obligation of information disclosure in accordance with the requirements of relevant laws and regulations. The information disclosure media designated by the company are securities times, China Securities News and cninfo (www.cn. Info. Com. CN), All information of the company is subject to the information published in the above designated media. Please pay attention to the risks.
It is hereby announced.
March 20, the board of directors
