According to the announcement released by Guangshen Rail (00525) on the Zhitong Finance APP, PwC will no longer serve as the company's independent auditor as the company's consecutive hiring of PwC has exceeded the prescribed time limit for auditors at the shareholder annual meeting.

On June 18, 2024, the shareholder annual meeting approved the appointment of Deloitte Touche Tohmatsu Certified Public Accountants Ltd. (a special general partnership) as the auditor of the company.