| 1 | | DRAGON MINING | 01712 | — | Ernst & Young (Australia) | — | Ernst & Young (Hong Kong) | 12 Nov 26 | No Change | Following the implementation of the Reorganisation Proposal, the Company (incorporated in Hong Kong) became the listed h | $174m |
| 2 | | YUNNAN ENERGY | 01298 | — | Zhonghui Anda CPA | — | ZSZH (HK) Fuson CPA Ltd | — | No Change | The Company conducted a competitive public tender process to control administrative costs and improve operating cashflow | $50m |
| 3 | | LINK HOLDINGS | 08237 | — | — | 23 Oct 26 | Rongcheng (Hong Kong) CPA | 23 Oct 26 | Unknown | Supplemental Announcement: The Company and BDO were unable to reach an agreement on the 2026 Audit timetable and the Har | $19m |
| 4 | | VICTORY SEC | 08540 | — | — | 03 Sept 26 | Deloitte | 03 Sept 26 | Unknown | Supplemental Announcement: McMillan indicated its intention to resign as auditor of the Company after considering the ad | $125m |
| 5 | | KOS TALENT GP | 08042 | — | D & Partners | 12 Nov 26 | McMillan Woods (HK) | — | No Change | D & Partners and the Company were unable to reach a mutual agreement on the audit fee level for the financial year endin | $12m |
| 6 | | HUANXI MEDIA | 01003 | — | PwC (HK) | 30 Nov 26 | BDO (HK) | 30 Nov 26 | Downgrade | The Board proposed to remove PricewaterhouseCoopers (PwC) as the auditor and appoint BDO Limited to enhance cost-effecti | $140m |
| 7 | | JUFEEL | 08611 | — | D & Partners | 31 Oct 26 | CCTH CPA | 12 Nov 26 | No Change | D & Partners CPA Limited resigned with effect from 31 October 2026 because it was unable to evaluate whether it possesse | $47m |
| 8 | | PER ENERGY | 02798 | — | Deloitte | 27 Oct 26 | Zhonghui Anda CPA | 27 Oct 26 | Downgrade | The Company and Deloitte Touche Tohmatsu (DTT) could not reach a consensus on the audit fee for the financial year endin | $165m |
| 9 | | MOG DIGITECH | 01942 | — | SUYA WWC CPA Ltd | 16 Oct 26 | McMillan Woods (HK) | 01 Dec 26 | No Change | Suya WWC CPA Limited resigned as the auditor of the Company because, upon review of their existing engagement pipeline a | $16m |
| 10 | | NANJING PANDA | 00553 | — | Wuyige/Daxin | — | Baker Tilly (China) | — | No Change | WUYIGE submitted a written resignation letter resigning from the audit engagement for the Company’s financial statements | $87m |
| 11 | | NORTH MINING | 00433 | — | SUYA WWC CPA Ltd | 11 Nov 26 | Sinno International CPA Ltd | — | No Change | Suya WWC's resignation is due to its internal resource constraints to complete the audit work for the financial year end | $62m |
| 12 | | CTFME | 01097 | — | PwC (HK) | 11 Nov 26 | Ernst & Young | — | No Change | The Board proposed to remove PricewaterhouseCoopers (PwC) and appoint Ernst & Young (EY) as the new auditor. This follow | $39m |
| 13 | | ADWAY | 06189 | — | Beijing Xinghua CPA | 15 Sept 26 | Jon Gepsom CPA Limited | — | No Change | Beijing Xinghua tendered its resignation with effect from the date of its resignation letter. It stated that between 16 | $1m |
| 14 | | PEGBIO CO-B | 02565 | — | KPMG | 12 Nov 26 | Rongcheng (Hong Kong) CPA | 12 Nov 26 | Downgrade | The Company and KPMG could not reach a consensus on the audit fee for the 2026 Annual Audit. RCHK's audit fee proposal o | $172m |
| 15 | | CH NETCOMTECH | 08071 | — | Loyal Honour CPA | 10 Nov 26 | Baker Tilly (HK) | 10 Nov 26 | No Change | Loyal Honour CPA Limited decided to resign due to the strategic development of its audit practice. There were no disagre | $11m |
| 16 | | COOL LINK | 08491 | — | CLA Prism Hong Kong Ltd | 09 Nov 26 | CCTH CPA | 09 Nov 26 | No Change | Having regard to its firm’s development and internal re-allocation of resources including time, manpower and professiona | $9m |
| 17 | | SINO GAS HLDGS | 01759 | — | Forvis Mazars | 05 Nov 26 | ZSZH (HK) Fuson CPA Ltd | — | Downgrade | Disagreement on the audit fee for the financial year ending 31 December 2026. Forvis Mazars proposed an audit fee of RMB | $17m |
| 18 | | HARBOUR DIGITAL | 00913 | — | Elite Partners | 16 Oct 26 | Infinity CPA Limited | 09 Nov 26 | No Change | Elite Partners stated that after careful consideration of the available internal resources of Elite Partners in light of | $14m |
| 19 | | TRANSCENTA-B | 06628 | — | Ernst & Young | — | HLB Hodgson Impey Cheng | — | Downgrade | The Company and Ernst & Young could not reach a consensus on the audit fee. Following the disposal of the Group's CDMO a | $39m |
| 20 | | GREEN ENERGY GP | 00979 | — | Forvis Mazars | — | CLA Prism Hong Kong Ltd | — | Downgrade | Forvis Mazars CPA Limited will retire as the auditor of the Company upon the expiration of its current term of office at | $61m |
| 21 | | CHAMPION TECH | 00092 | — | Cheng & Cheng | 02 Nov 26 | — | — | - | Cheng & Cheng Limited resigned because they determined that a lack of substantive responses and clarifications from the | $17m |
| 22 | | ZHIDAO INT'L | 01220 | — | Crowe Horwath (HK) | 03 Nov 26 | McMillan Woods (HK) | — | Downgrade | Crowe tendered resignation effective 3 November 2026 due to key unresolved audit issues for the audit of the consolidate | $15m |
| 23 | | CRMI | 08158 | — | Linksfield CPA Limited | 23 Oct 26 | Reanda CPA | 06 Nov 26 | No Change | Linksfield CPA Limited voluntarily resigned with effect from 23 October 2026. In its resignation letter dated 23 October | $9m |
| 24 | | ADASPACE | 06935 | — | — | — | PwC (HK) | 13 Nov 26 | - | IPO Listing | — |
| 25 | | CH DREDG ENV | 00871 | — | ZSZH (HK) Fuson CPA Ltd | 04 Nov 26 | Global Link CPA Limited | — | No Change | ZSZH (HK) Fuson CPA Limited and the Company could not reach a consensus regarding the audit fee for the financial year e | $10m |
| 26 | | ITC NEOCLOUD | 00199 | — | Deloitte | — | Zhonghui Anda CPA | 05 Nov 26 | Downgrade | Following the approval of the Shareholders at the SGM, with effect from the conclusion of the SGM, Zhonghui Anda has bee | $97m |
| 27 | | GRAND PHARMA | 00512 | — | HLB Hodgson Impey Cheng | 25 Nov 26 | Deloitte | 25 Nov 26 | Upgrade | In light of the Group's overseas expansion strategy, the Board decided to rotate its external auditor. Appointing a larg | $2bn |
| 28 | | NEXCHIP | 02249 | — | Rongcheng (Hong Kong) CPA | 16 Oct 26 | Ernst & Young (Hong Kong) | 25 Nov 26 | Upgrade | RSM China CPA LLP had provided A Share annual audit services for the Company for 10 consecutive years. Considering the p | $702m |
| 29 | | GRAND PHARMA | 00512 | — | HLB Hodgson Impey Cheng | — | Deloitte | — | Upgrade | Supplemental Announcement: The Board proposes to terminate the appointment of HLB as auditor and appoint Deloitte to fil | $2bn |
| 30 | | POLY XVERSE IT | 00209 | — | Confucius Int | 03 Nov 26 | — | — | - | Resigned with immediate effect after the Company did not accept the audit fee proposed for the year ending 31 December 2 | $19m |
| 31 | | MOKINGRAN | 02585 | — | Deloitte | 08 Oct 26 | ShineWing (Hong Kong) | — | Downgrade | Deloitte Touche Tohmatsu resigned as the auditor of the Company as they were unable to reach an agreement with the Compa | $1.4bn |
| 32 | | NIU HOLDINGS | 08619 | — | TARGET CPA LIMITED | 01 Sept 26 | Confucius Int | — | No Change | The Board has resolved to propose the appointment of Confucius International CPA Limited as auditor to fill the vacancy | $3m |
| 33 | | EPIWORLD | 02726 | — | BDO (HK) | 02 Nov 26 | BDO (China) | 19 Nov 26 | No Change | In light of the proposed adoption of China Accounting Standards for Business Enterprises (CASBE) for the preparation of | $1.2bn |
| 34 | | IMOTIONTECH | 01274 | — | KPMG | 02 Nov 26 | Rongcheng (Hong Kong) CPA | 20 Nov 26 | Downgrade | The Company and its current auditor, KPMG, were unable to reach a consensus on the proposed audit fee for the financial | $57m |
| 35 | | BEAUTIFULLIFEGP | 01850 | — | Global Link CPA Limited | 23 Oct 26 | — | — | - | The ordinary resolution to re-appoint Global Link CPA Limited as the auditor of the Company for the year ending 30 April | $7m |
| 36 | | LONG INV CORP | 02312 | — | RSM (Hong Kong) | 16 Oct 26 | Baker Tilly (HK) | — | No Change | The Audit Committee considered that the auditor of the Company should be rotated after an appropriate period of time (RS | $30m |
| 37 | | CHERISH SUN | 01094 | — | Crowe Horwath (HK) | 29 Sept 26 | Global Link CPA Limited | 20 Nov 26 | Downgrade | The Company intended not to engage Crowe to audit the consolidated financial statements of the Group for the eighteen mo | $6m |
| 38 | | AMICRO | 02065 | — | — | — | Deloitte (Hong Kong) | 12 Nov 26 | - | IPO Listing | — |
| 39 | | HEMAY PHARMA-B | 00054 | — | — | — | PwC (HK) | 09 Nov 26 | - | IPO Listing | — |
| 40 | | XINDE SEMI | 07672 | — | — | — | Ernst & Young (Hong Kong) | 10 Nov 26 | - | IPO Listing | — |
| 41 | | DENGLIN TECH-P | 09917 | — | — | — | Ernst & Young (Hong Kong) | 10 Nov 26 | - | IPO Listing | — |
| 42 | | HOSIN ELEC | 02681 | — | — | — | Ernst & Young (Hong Kong) | 12 Nov 26 | - | IPO Listing | — |
| 43 | | RELYEZ ENERGY | 09621 | — | — | — | Deloitte (Hong Kong) | 09 Nov 26 | - | IPO Listing | — |
| 44 | | NEAUTUS | 02206 | — | — | — | Ernst & Young (Hong Kong) | 11 Nov 26 | - | IPO Listing | — |
| 45 | | XXF | 02473 | — | PwC | — | HLB Hodgson Impey Cheng | — | Downgrade | The Board proposed to remove PricewaterhouseCoopers (PwC) as the auditor of the Company due to a disagreement on audit f | $63m |
| 46 | | PALINDA GROUP | 08179 | — | CCTH CPA | 26 Oct 26 | Quentin Wong & Co CPA Ltd | 18 Nov 26 | Downgrade | CCTH CPA Limited tendered its resignation following notification from the Company’s management regarding the Board’s pro | $2m |
| 47 | | PURAPHARM | 01498 | — | BDO (HK) | 15 Sept 26 | CCTH CPA | 30 Oct 26 | No Change | The resignation was due to audit fee considerations for the financial year ending 31 December 2026. The Company and BDO | $15m |
| 48 | | BLOCKFIN HLDG | 00888 | — | Baker Tilly (HK) | 24 Jul 26 | SUYA WWC CPA Ltd | 24 Jul 26 | Downgrade | The Company and Baker Tilly Hong Kong Limited (BTHK) could not reach a consensus on the audit fee for the financial year | $6m |
| 49 | | 160 HEALTH | 02656 | — | PwC | — | Confucius Int | — | Downgrade | The Company and PwC could not reach a consensus on the adjusted audit fee for the financial year ending December 31, 202 | $139m |
| 50 | | HENG TAI | 00197 | — | RSM | — | Infinity CPA Limited | 09 Sept 26 | Downgrade | Supplemental Announcement: Genuine auditor change: the company states there was a casual vacancy arising from the resign | $13m |
