Partners, chief accountant, deputy chief accountant and certified public accountant in charge of the project.

The basis is as follows:

Provisions of "Law of People's Republic of China (PRC) on Certified Public Accountants" and "Independent Auditing Standards for Certified Public Accountants in China" on the signature and seal of certified public accountants on audit reports;

1. The accounting firm shall establish and improve comprehensive quality control policies and procedures and the quality control procedures of each audit project, and sign and seal the audit report in strict accordance with the relevant provisions and the requirements of this notice.

Two, the audit report shall be signed by two certified public accountants with relevant business qualifications and stamped with the seal of the accounting firm before it is valid:

(a) the audit report issued by the partnership accounting firm shall be signed and sealed by the partner responsible for the final review of the audit project and the certified public accountant responsible for the project;

(2) The audit report issued by a limited liability accounting firm shall be signed and sealed by the chief accountant of the accounting firm or its authorized deputy chief accountant and the certified public accountant in charge of the project.