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Iceberg Cold & Heat Technology Co., Ltd.

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8: Report on the Appointment of the Company’s Auditor for the Year 2025

2024 Document No. 8 of the Annual General Meeting

Regarding the Engagement of the Company 2025 Report of the Annual Audit Firm

Dear Shareholders:

through The Company’s Audit Committee has reviewed and approved the proposed reappointment of ShinWing Certified Public Accountants (Special General Partnership) as the Company’s 2025 The annual auditing firm will conduct an integrated audit of the company’s financial statements and internal controls. In accordance with the relevant fee-setting standards and the specific circumstances of the audit engagement, it is proposed to pay ShinWing Certified Public Accountants (Special General Partnership) an annual fee for the audit of the financial statements in the amount of RMB 770,000, with internal control audit fees amounting to RMB 300,000; the fee level is consistent with that of 202 4 The annual results were flat. The company shall bear the audit-related expenses.

Please review the above report.

2025 year 5 month 22 day