（1） Risk assessment procedure: In terms of risk assessment procedures, we identify and evaluate quality risks based on the nature of our firm, the nature of our business, and specific circumstances, and design and take response measures to address quality risks;

（2） Governance and leadership: In terms of governance and leadership construction, in order to form a culture of quality first throughout the entire institution, when establishing the management committee, partners with good professional reputation, excellent professional quality, both moral and professional integrity, and prestige were selected to enter the firm's governance and leadership. The firm's governance and leadership can create a favorable environment for the design, implementation, and operation of the quality management system, and provide support for the system. Establish and implement a quality one vote veto system for partner promotion, establish a quality-oriented promotion and assessment mechanism, and reflect a quality-oriented culture.

（3） Professional ethics: In terms of professional ethics construction, a professional ethics system has been established, covering annual independence confirmation, professional competence requirements, confidentiality regulations, conflict of interest regulations, economic interests in audit clients, close relationships with clients, audit fees, single client dependence, long-term business relationships and regular rotations, payment of business introduction fees, interest incentives, providing non assurance services to audit clients, complaint and reporting mechanisms, professional code of conduct standards, as well as daily monitoring of professional ethics and the establishment of specialized personnel responsible for independence related policies and procedures.

（4） Customer relationship and specific business acceptance and maintenance: In terms of customer relationship and specific business acceptance and maintenance, we focus on the verification requirements of important risk points that need to be paid attention to in business acceptance and maintenance, including business classification, basic information, customer background, corporate integrity, preliminary assessment of audit risks, independence, competence, fee budget, reasons for changing offices, and communication with former accountants. We have established corresponding institutional systems. Based on the risk positioning of the accounting firm, ensure that we do not accept clients who exceed the firm's risk tolerance.

（5） Business execution: In terms of business execution, in order to achieve high quality audit services, the focus is on establishing corresponding quality management systems in audit methodology and practice guidelines, quality review, project supervision, technical consulting, dispute resolution, report issuance, rights and responsibilities regulations, complaints and allegations, and other aspects of business execution.

（6） Resources: In terms of resource construction, for undertaking and renewing business, appropriate partner teams are assigned within the firm based on the different professional experience and competence of each business department or partner. At the firm level, the execution team is ensured to have sufficient competence. In terms of competence, the workload of the partner team is also examined, and clear limitations are imposed on the number of capital market businesses undertaken by partners. When undertaking business, the risk assessment department should monitor the overall human resources and project fees of each partner team to ensure sufficient time and resources to execute the business, and to prevent the risk of inadequate audit procedures due to insufficient resources invested in low-priced business. During the undertaking phase, clear requirements are put forward for the time invested by project partners, independent review partners, and team members in project execution.

（7） Information and Communication: In terms of information and communication, we have designed corresponding solutions to address the difficulties in implementing the quality management system: firstly, strengthening training; secondly, increasing supervision and oversight; and thirdly, increasing investment in information systems in the future.

（8） Monitoring and rectification procedures: In terms of monitoring and rectification procedures, a unified monitoring and rectification procedure has been established throughout the entire institution. The source of monitoring information is not limited to specially organized monitoring and rectification activities or monitoring activities carried out in conjunction with annual quality inspections. Other sources, such as external inspection results, daily quality reviews, and daily operation findings of the quality management system, can provide relevant information. Based on the nature, causes, current and future impacts of defects, and considering their severity and breadth, defects are classified into three categories: major, important, and general defects, and their judgment criteria are clearly defined. Develop corrective measures and design or modify the quality management system based on the causes and severity of defects. Defects and rectification should form monitoring and rectification reports, which should be conveyed to partners and quality review personnel in an appropriate manner, and then conveyed to the audit project team.