Amlogic Semiconductor (Shanghai) Co., Ltd

Evaluation report on the performance of duties by an accounting firm

Jingchen Semiconductor (Shanghai) Co., Ltd. (hereinafter referred to as the "Company") has hired Fong's Certified Public Accountants (Special General Partnership) (hereinafter referred to as "Fong's") as the auditor of the Company's 2024 annual report. According to the Administrative Measures for the Selection and Employment of Accounting Firms by State-owned Enterprises and Listed Companies, the Company has evaluated the audit performance of Fong's 2024 annual audit, as follows:

1. Basic information of accounting firms

(1) Qualifications

Lixin Certified Public Accountants (Special General Partnership) was founded in Shanghai in 1927 by Dr. Pan Xulun, a leading accountant in China, and reopened in 1986, becoming the first special general partnership accounting firm in China to complete the restructuring in 2010, with a registered address in Shanghai and a chief partner of Mr. Zhu Jiandi. Fong's is a member firm of the international accounting network BDO, has been engaged in securities services business for a long time, and has a securities and futures business license before the implementation of the new securities law, has H-share audit qualifications, and has registered with the Public Company Accounting Oversight Board (PCAOB) in the United States.

As of the end of 2024, Fong's has 296 partners, 2,498 certified public accountants and practitioners

A total of 10,021 certified public accountants, 743 of whom have signed the audit report of the securities service business.

Fong's business revenue (unaudited) in 2024 will be 5.001 billion yuan, of which 3.516 billion will be audited business income

yuan, securities business income of 1.765 billion yuan.

(2) The procedures for the appointment of an accounting firm

The fourth meeting of the third audit committee, the ninth meeting of the third board of directors and the 2023 annual general meeting of shareholders of the company respectively deliberated and approved the "Proposal on the Appointment of Auditors for 2024", and agreed to hire Fong's as the company's auditors for 2024 to carry out related services such as financial statements and internal control audit for 2024.

2. Assessment of the performance of duties by accounting firms

(A) the overall situation of the report issued during the annual review

In accordance with the requirements of the "Chinese Certified Public Accountants Auditing Standards" and other relevant practice standards, Fong's is responsible for the company

The effectiveness of internal controls over the 2024 annual financial statements and financial reporting as at 31 December 2024 was reviewed

At the same time, the company's 2024 non-operating capital occupation and other related capital transactions, the company's 2024 raised funds deposit and use of relevant work, and issued a special report.

(ii) Communication with management and governance during the annual review

During the audit process, Fong's formulated and implemented a reasonable audit work plan and work plan, implemented effective quality management measures, and communicated with the company's management and governance on matters such as the independence of the accounting firm and the audit project team members, audit scope, personnel and time arrangement, risk judgment, and important audit findings.

1. Allocation of human and other resources

During its tenure as the company's 2024 annual audit institution, Fong's is equipped with a professional annual audit team, which is highly professional, stable, good at communication and has the courage to solve professional problems, among which the core members have professional qualifications such as Chinese certified public accountants, have many years of audit experience in listed companies, and are familiar with China's accounting laws and regulations. The partners in charge of the project are all equity partners, and the project site leaders are also senior audit service partners, and the professional structure of the project team is reasonable, and the number of people, practice level and experience meet the requirements of the project.

2. Audit work plan

During the 2024 annual audit process, Fong's formulated a comprehensive, reasonable and operable audit work plan according to the actual situation of the audited unit. The audit work revolves around the audit focus of the audited entity. Fong's has formulated a detailed audit plan and schedule for the pre-audit, annual review and other stages, and can submit various work results on time according to the plan, which fully meets the company's report disclosure time requirements.

3. Audit quality management

In the execution of audit business, Fong's strictly abides by the auditing standards of Chinese certified public accountants, quality control standards of accounting firms and other relevant laws, regulations and normative documents, establishes a sound audit quality management system, and adopts effective policies and procedures to ensure audit quality from the aspects of business undertaking, project consulting, resolution of differences of opinion, project quality review, project quality inspection, identification and rectification of quality management defects. The details are as follows:

(1) Project consultation

For the technical problems encountered by the project team in the 2024 annual audit work, the project team will:

Timely confirm major accounting and audit matters with the internal professional and technical department of Fong's to solve the company's problems efficiently.

(2) Resolution of differences of opinion

The project team strictly implements the professional opinion resolution mechanism to ensure that there is no disagreement between the project team members, project quality reviewers or members of the professional and technical department on the company's 2024 annual audit matters, and reaches an agreement, and issues the company's 2024 annual audit report.

(3) Project quality review

During the audit process, Fong's implements a complete project quality review procedure, which mainly includes internal review of the audit project team, independent project quality review and professional and technical review. The internal review of the audit project team consists mainly of a detailed review of all working papers, as well as a second level of review by experienced members of the audit team. The detailed review and the second level of review focus on the adequacy of the audit performed, the fair presentation of the financial statements and the adequacy of the audit report.

(4) Identification and rectification of quality management defects

In accordance with the relevant provisions of the CPA Professional Ethics Code and Auditing Standards, Fong's has formulated corresponding internal management systems and policies, which constitute a complete and comprehensive quality management system of Fong's. During the 2024 annual audit, Fong's was diligent and responsible, and the quality management measures were effectively implemented.

4. Information security management

The company clearly stipulates the responsibilities and obligations of Fong's in information security management in the employment contract. Fong's has formulated a systematic information security control system covering file management, confidentiality system, emergency handling, etc., and has also considered the inspection, processing, desensitization and archiving management of sensitive information and confidential information in the process of formulating audit plans and implementing audit work, and can effectively implement them.

3. Overall evaluation

After evaluation, the board of directors of the company believes that Fong's diligent and conscientious performance in the audit process, followed the principles of independence, objectivity and impartiality in the audit process, demonstrated good professionalism and professional competence, completed the audit of the company's 2024 annual report on time and with high quality, and issued an appropriate audit report.

Amlogic Semiconductor (Shanghai) Co., Ltd

April 10, 2025