Annual Report 2023

Corporate Governance Report 企業管治報告 74 Sunny Optical Technology (Group) Company Limited • ANNUAL REPORT 2023 外聘核數師及相關事宜 董事會同意按審核委員會的意見，委聘德勤 • 關黃陳方會計師行（「 德勤 」）為本公司二零二三 年的外聘核數師。其對財務報表的申報責任 載於本年報「獨立核數師報告」章節中。二零 二三年核數師酬金數額詳情載於綜合財務報表 附註 11 。本公司亦已向核數師就年內擔任申 報會計師支付 4,160,000 港元的核數服務及審 閱服務費用。德勤向本公司及其附屬公司提供 稅務申報服務及諮詢服務並收取服務費用約人 民幣 1,249,744 元。此外，本公司委託德勤對 本公司編製的截至二零二二年十二月三十一日 止年度之 ESG 報告中選定的溫室氣體排放密 度數據進行有限保證鑒證，服務費用約人民幣 110,348 元。除以上所披露者外，德勤並沒有 對本集團提供任何其他服務。 德勤將會於二零二四年五月二十四日舉行的本 公司股東週年大會上退任並願意獲得續聘。審 核委員會建議續聘德勤為本集團外聘核數師， 而董事會亦贊同有關建議，惟須待股東於應屆 股東週年大會批准方可作實。 財務申報 董事知悉其有責任保存正式會計記錄，並根據 《香港財務報告準則》及《香港公司條例》和上市 規則的披露規定編製可真實及公平反映本公司 及其附屬公司狀況的財務報表。編製截至二零 二三年十二月三十一日止年度的財務報表時， 董事作出審慎合理的判斷和估計，並按持續經 營基準編製財務報表。據董事所深知，董事並 不知悉與可能致使本公司持續經營的能力遭受 重大質疑的事件或情況有關的任何重大不確定 因素。 EXTERNAL AUDITOR AND RELATED MATTERS The Board agrees with the Audit Committee’s approval of appointment of Deloitte Touche Tohmatsu (the “ Deloitte ”) as the Company’s external auditor for 2023. Its reporting responsibilities on the financial statements are set out in the section headed “Independent Auditor’s Report” in this annual report. Details of the amount of auditor’s remuneration in 2023 are set out in Note 11 to the consolidated financial statements. The Company has also paid fees amounting to HKD4,160,000 to the auditor for audit service and review service as a reporting accountant during the year. Besides these, Deloitte also provided tax filing services and consulting services to the Company and its subsidiaries and charged a service fee of approximately RMB1,249,744. In addition, Deloitte has been engaged by the Company to perform a limited assurance engagement in relation to certain GHG emission intensity data included in the Company’s ESG report for the year ended 31 December 2022 with a service fee of approximately RMB110,348. Other than as disclosed above, Deloitte did not provide any other services to the Group. Deloitte will retire and offer themselves for re-appointment at AGM of the Company to be held on 24 May 2024. The re-appointment of Deloitte as the external auditor of the Group has been recommended by the Audit Committee and endorsed by the Board, subject to the Shareholders’ approval in the forthcoming AGM. FINANCIAL REPORTING The Directors acknowledge their responsibility to keep formal accounting records and prepare the financial statements which give a true and fair view of the state of affairs of the Company and its subsidiaries, in accordance with Hong Kong Financial Reporting Standards and the disclosure requirements of the Hong Kong Companies Ordinance and the Listing Rules. In preparing the financial statements for the year ended 31 December 2023, the Directors have made judgments and estimates that are prudent and reasonable and prepared the financial statements on a going concern basis. To the best knowledge of the Directors, the Directors are not aware of any material uncertainties relating to events or conditions that may cast significant doubt on Company’s ability to continue its business.