| 1 | | CANOPY SKYFIRE | 08245 | — | Fan Chan & Co | 21 Aug 26 | Wilson & Partners CPA Ltd | — | Downgrade | The purpose of this circular is to provide information regarding the resolution to be proposed at the EGM in respect of | $5m |
| 2 | | HENG TAI | 00197 | — | RSM (Hong Kong) | 10 Jul 26 | Quentin Wong & Co. CPA Ltd | 10 Jul 26 | Downgrade | SUPPLEMENTAL ANNOUNCEMENT- As a comparison, the audit fee for FY2024/25 of RSM, amounted to HK$1,850,000. The proposed a | $13m |
| 3 | | RONGTA TECH | 09881 | — | PwC | 24 Aug 26 | HLB | 24 Aug 26 | Downgrade | FURTHER INFORMATION - The Company removed PwC because PwC was unable to provide a definitive or proposed audit timeline | $215m |
| 4 | | DOMAINE POWER | 00442 | — | Ernst & Young (Hong Kong) | 22 Sept 26 | Baker Tilly (HK) | 22 Sept 26 | Downgrade | Ernst & Young (EY) will retire upon expiration of its current term of office at the conclusion of the annual general mee | $20m |
| 5 | | CHINA TIANRUI | 01252 | — | Zhonghui Anda CPA | 18 Aug 26 | CLA Prism Hong Kong Ltd | — | No Change | Zhonghui Anda: "We have carefully considered the Audit Committee's views and respect its assessment of the Company's re | $95m |
| 6 | | BLOCKFIN HLDG | 00888 | — | Baker Tilly (HK) | 24 Jul 26 | SUYA WWC CPA Ltd | 24 Jul 26 | Downgrade | SUPPLEMENTAL ANNOUNCEMENT - BTHK tendered its resignation as auditor on 24 July 2026 after the Company and BTHK could no | $8m |
| 7 | | VICTORY SEC | 08540 | — | McMillan Woods HK | 03 Sept 26 | Deloitte | 03 Sept 26 | Upgrade | McMillan Woods (Hong Kong) CPA Limited took into account a number of factors for the resignation including, among others | $120m |
| 8 | | NIU HOLDINGS | 08619 | — | TARGET CPA LIMITED | 01 Sept 26 | — | — | - | The resolution in respect of the re-appointment of TARGET CPA Limited was not passed by the Shareholders at the AGM, res | $4m |
| 9 | | TSE SUI LUEN | 00417 | — | Ernst & Young (Hong Kong) | 01 Sept 26 | Deloitte | 01 Sept 26 | No Change | Ernst & Young (EY) will retire upon the expiration of its current term at the conclusion of the AGM. Having taken into a | $23m |
| 10 | | LONGSYS | 09976 | — | — | — | Ernst & Young | 08 Sept 26 | - | IPO Listing | — |
| 11 | | EXCELLAND ROBOT | 03231 | — | — | — | Ernst & Young | 09 Sept 26 | - | IPO Listing | — |
| 12 | | WAH WO HOLDINGS | 09938 | — | RSM (Hong Kong) | 30 Sept 26 | Wilson & Partners CPA Ltd | 30 Sept 26 | Downgrade | Messrs. RSM Hong Kong will retire as the Auditor upon expiration of its current term of office at the conclusion of the | $37m |
| 13 | | SUMMI | 00756 | — | ZSZH (HK) Fuson CPA Ltd | 21 Aug 26 | McMillan Woods HK | 21 Aug 26 | No Change | ZSZH (HK) Fuson CPA Limited ("ZSZH Hong Kong") resigned as auditor with effect from 21 August 2026. In its resignation l | $42m |
| 14 | | MEDCAPTAIN | 02041 | — | — | — | Ernst & Young (Hong Kong) | 07 Sept 26 | - | IPO Listing | — |
| 15 | | RICI HEALTH | 01526 | — | BDO | 27 Jul 26 | Rongcheng (Hong Kong) CPA | — | No Change | SUPPLEMENTAL ANNOUNCEMENT - The Chronology Of Events Leading To The Proposed Change Of Auditor. The Audit Fee Proposal A | $174m |
| 16 | | ASIA STANDARD | 00129 | — | PwC | 28 Aug 26 | Deloitte | 28 Aug 26 | No Change | Having considered the long tenure of PwC as the auditor of the Group, the Board and the Audit Committee are of the view | $31m |
| 17 | | ASIA ORIENT | 00214 | — | PwC | 28 Aug 26 | Deloitte | 28 Aug 26 | No Change | PricewaterhouseCoopers will retire as the auditor upon the expiration of its current term at the conclusion of the annua | $23m |
| 18 | | LEADER EDU | 01449 | — | Jon Gepsom CPA Limited | 15 Jun 26 | CCTH CPA | 21 Jul 26 | No Change | After taking into account (i) the disposal of Tianjin Quanren Education Technology Co., Ltd., (ii) the recognition of in | $147m |
| 19 | | ALLI INTL ED LE | 01563 | — | ShineWing (Hong Kong) | 27 Aug 26 | KTC Partners CPA | 27 Aug 26 | Downgrade | The Company and SHINEWING were unable to reach a consensus on the proposed audit fee for the year ending 31 March 2027. | $28m |
| 20 | | ALLI INTL ED LE | 01563 | — | ShineWing (Hong Kong) | 27 Aug 26 | KTC Partners CPA | 27 Aug 26 | Downgrade | The Company and SHINEWING were unable to reach a consensus on the proposed audit fee for the year ending 31 March 2027. | $28m |
| 21 | | ZHONGYU ENERGY | 03633 | — | KPMG | 26 Jun 26 | Deloitte | 26 Jun 26 | No Change | Supplemental disclosures about the previously announced auditor change. In considering the audit proposals provided by K | $901m |
| 22 | | VEEKO INT'L | 01173 | — | Ernst & Young | — | CLA Prism Hong Kong Ltd | — | Downgrade | Ernst & Young will retire upon expiration of its current term at the conclusion of the forthcoming AGM and will not seek | $8m |
| 23 | | SHEIN-W | 00625 | — | — | — | Deloitte | 01 Sept 26 | - | IPO Listing | — |
| 24 | | MECH-MIND ROBOT | 09615 | — | — | — | KPMG | 01 Sept 26 | - | IPO Listing | — |
| 25 | | RONGTA TECH | 09881 | — | PwC | 24 Aug 26 | HLB Hodgson Impey Cheng | 24 Aug 26 | Downgrade | The proposed removal of PricewaterhouseCoopers and the proposed appointment of HLB Hodgson Impey Cheng as auditors were | $215m |
| 26 | | CHEUK NANG HOLD | 00131 | — | Grant Thornton (HK) | 17 Jul 26 | BDO | 27 Jul 26 | No Change | Supplemental announcement - the resignation of GT was due to the Company’s non-acceptance of the audit fee arrangement i | $112m |
| 27 | | ITC PROPERTIES | 00199 | — | Deloitte | 21 Aug 26 | — | — | - | Deloitte Touche Tohmatsu (DTT) informed the Company that it would not seek re-appointment because no consensus could be | $379m |
| 28 | | LITIAN PICTURES | 09958 | — | KPMG | 30 Jul 26 | McMillan Woods HK | 30 Jul 26 | Downgrade | KPMG resigned as the auditor of the Company with effect from 30 July 2026. The resignation was due to a disagreement on | $8m |
| 29 | | TAIHE M-FIN | 01915 | — | Confucius Int | 21 Aug 26 | CLA Prism Hong Kong Ltd | 21 Aug 26 | Downgrade | Confucius International CPA Limited (CICPA) is proposed to be removed as the company's auditor because it is unable to a | $5m |
| 30 | | DTECH | 01377 | — | Rongcheng (Hong Kong) CPA | 15 Sept 26 | RSM (China) | 15 Sept 26 | No Change | The Company decided to adopt the China Accounting Standards commencing from the annual financial report for the year end | $566m |
| 31 | | DTECH | 01377 | — | Rongcheng (Hong Kong) CPA | 15 Sept 26 | RSM (China) | 15 Sept 26 | No Change | The Company decided to uniformly adopt the China Accounting Standards from the year ending December 31, 2026. Consequent | $572m |
| 32 | | TJCD | 02515 | — | KPMG | 31 Jul 26 | Crowe Horwath (HK) | 19 Aug 26 | Downgrade | SUPPLEMENTAL ANNOUNCEMENT: Chronology Of Events Leading To The Change Of Auditor; Factors Considered In The Proposed App | $88m |
| 33 | | INGENIC | 03223 | — | — | — | ShineWing (Hong Kong) | 25 Aug 26 | - | IPO Listing | — |
| 34 | | CHK OIL | 00632 | — | Forvis Mazars | 26 Jun 26 | HLB Hodgson Impey Cheng | 26 Jun 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT - Chronology Of Events Leading To The Change Of Auditor. The proposed change of auditor was i | $23m |
| 35 | | POLYFAIR HLDGS | 08532 | — | Asian Alliance (HK) | 19 Mar 26 | CCTH CPA | 20 Jan 26 | No Change | After comprehensive assessment, the Company declined Asian Alliance’s fee proposal. Asian Alliance was notified of the C | $1m |
| 36 | | HAIXI PHARMA | 02637 | — | Deloitte | 04 Aug 26 | RSM (China) | 04 Aug 26 | Downgrade | The Company decided to align the preparation of its financial reports in accordance with China Accounting Standards for | $2.1bn |
| 37 | | BJ DIGITAL | 06188 | — | Ernst & Young | 30 Jun 26 | ShineWing (Hong Kong) | — | Downgrade | Unable to reach a consensus on the audit fee for the year ending 31 December 2026 and served as the Auditor for more tha | $29m |
| 38 | | NT PHARMA | 01011 | — | Moore & Assoc | 04 Jun 26 | CCTH CPA | — | No Change | SUPPLEMENTAL ANNOUNCEMENT: The ordinary resolution regarding the re-appointment of Moore CPA Limited was not passed at t | $42m |
| 39 | | RONGTA TECH | 09881 | — | PwC | 24 Aug 26 | HLB Hodgson Impey Cheng | 24 Aug 26 | Downgrade | EGM Notice - PROPOSED REMOVAL OF AUDITOR - PwC raised concerns regarding several transactions. Although an independent i | $215m |
| 40 | | BJ DIGITAL | 06188 | — | — | — | ShineWing (Hong Kong) | — | - | The Board proposes to appoint SHINEWING (HK) CPA Limited as the new auditor for the year ending 31 December 2026, subjec | $44m |
| 41 | | HC GROUP | 02280 | — | PwC | 20 Mar 26 | Rongcheng (Hong Kong) CPA | 23 Mar 26 | Downgrade | PwC resigned at the request of the Board because they were unable to commit to an audit timetable or agree on additional | $35m |
| 42 | | TIAN YUAN GP | 06119 | — | PwC | 03 Aug 26 | Beijing Xinghua CPA | 21 Aug 26 | Downgrade | The Audit Committee received the Auditor’s Letter from PwC, setting out its Concerns on the commercial rationale, the co | $34m |
| 43 | | RONGTA TECH | 09881 | — | PwC | — | HLB Hodgson Impey Cheng | — | Downgrade | HLB Hodgson Impey Cheng Limited is proposed to be appointed to fill the casual vacancy subject to shareholder approval a | $215m |
| 44 | | ASIA STANDARD | 00129 | — | PwC | 28 Aug 26 | Deloitte | 28 Aug 26 | No Change | PricewaterhouseCoopers will retire as the auditor upon the expiration of its current term at the conclusion of the annua | $33m |
| 45 | | D&G TECH | 01301 | — | PwC | — | Deloitte | — | No Change | The Board and the Audit Committee consider that it is an appropriate time for the Company to rotate its external audit a | $27m |
| 46 | | HOLLY FUTURES | 03678 | — | ShineWing CPAs | 26 Jun 26 | RSM (China) | — | No Change | Due to the Jiangsu SASAC’s Rotation Requirement, ShineWing will retire as the auditors at the conclusion of the AGM; an | $72m |
| 47 | | BROAD HOMES | 02163 | — | Confucius Int | 23 Jun 26 | RSM (Hong Kong) | 18 Aug 26 | No Change | After reviewing the independent investigation report, it had requested further information on unresolved matters but con | $24m |
| 48 | | NASN TECH | 02261 | — | — | — | Ernst & Young | 07 Aug 26 | - | IPO Listing | — |
| 49 | | GUOFUHEE | 02582 | — | Deloitte | 21 Aug 26 | Rongcheng (Hong Kong) CPA | 21 Aug 26 | Downgrade | The Company and Deloitte Touche Tohmatsu (DTT) could not reach a consensus on the audit fee for the YE December 2026. As | $166m |
| 50 | | SUNHO BIO-B | 02898 | — | Zhonghui Anda CPA | 05 Jun 26 | KTC Partners CPA | 05 Jun 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT: During the 2025 annual audit, the auditor encountered scope limitations and outstanding audit | $129m |
