Bioheart-B (02185.HK) proposes to uniformly adopt China Accounting Standards for Business Enterprises for preparing financial reports and recommends appointing Tianjian as the new auditor.

Zhitong Finance APP News, Bai Xin An-B (02185.HK) announced that on October 22, 2026, the Company convened a Board Audit Committee meeting to recommend the proposed change of accounting standards and the corresponding change of auditors. On the same day, after considering the recommendation of the Audit Committee, the Board resolved to submit resolutions regarding the unified adoption of China Accounting Standards for Business Enterprises for the preparation of financial reports, the termination of the engagement of Ernst & Young Hua Ming and Ernst & Young (as the Company's domestic and overseas auditors respectively), and the appointment of Tianjian Certified Public Accountants (Special General Partnership) (Tianjian) as the Company's external auditor for the year ending December 31, 2026, to hold office until the conclusion of the next annual general meeting of the Company (Proposed Change of Auditors). Pursuant to the Articles of Association of the Company, the unified adoption of China Accounting Standards for Business Enterprises for the preparation of financial reports does not require submission to the shareholders' meeting of the Company for review and shall take effect upon approval by the Board. However, the Proposed Change of Auditors is subject to the review and approval by the shareholders at the extraordinary general meeting of the Company before it can take effect.