| CHEUK NANG (HOLDINGS) LIMITED | 00131 | 27-Jul-26 | | | |
| SR Medical Technology Company Limited | 00108 | 26-Jun-26 | | | |
| SR Medical Technology Company Limited | 00108 | 04-Jun-26 | | | |
| POLY PROPERTY SERVICES CO., LTD. | 06049 | 30-Dec-25 | | | |
| Qeeka Home (Cayman) Inc. | 01739 | 05-Dec-25 | | | |
| POLY PROPERTY SERVICES CO., LTD. | 06049 | 13-Nov-25 | | | |
| CHINA TRADITIONAL CHINESE MEDICINE HOLDINGS CO. LIMITED | 00570 | 18-Jul-25 | | | |
| Overseas Chinese Town (Asia) Holdings Limited | 03366 | 30-Jun-25 | | | |
| Huaneng Power International, Inc. | 00902 | 12-Dec-24 | | | |
| HUASHI GROUP HOLDINGS LIMITED | 01111 | 31-Oct-23 | | | |
| Chen Lin Education Group Holdings Limited | 01593 | 26-Jul-23 | | | |
| Many Idea Cloud Holdings Limited | 06696 | 28-Oct-22 | | | |
| CHYY DEVELOPMENT GROUP LIMITED | 08128 | 07-Oct-22 | | | |
| Guangzhou R&F Properties Co., Ltd. | 02777 | 10-Jun-22 | | | |
| Guangzhou R&F Properties Co., Ltd. | 02777 | 17-May-22 | | | |
| Biosino Bio-Technology and Science Incorporation | 08247 | | | | |
| Rici Healthcare Holdings Limited | 01526 | 14-Dec-22 | 27-Jul-26 | | The Company and BDO Limited could not reach a consensus on the audit fee for the financial year ending December 31, 2026 (FY2026). The Board and Audit Committee considered the audit fee proposal from Rongcheng (Hong Kong) CPA Limited to be more competitive and transparent in terms of resource allocation and fees, allowing the Company to carry out effective cost control and reduce operating expenses. |
| Many Idea Cloud Holdings Limited | 06696 | | 17-Jul-26 | | Reasons for the Proposal Removal - Having considered (i) the Allegations alleged, among others, that the audit signing partner of BDO cooperated closely with the executive Director such that the audit could be completed as disclosed in the Announcements, and (ii) CLA’s advice to engage another independent auditor, which is not mentioned in the Allegations, to perform the audit for the 2025 Annual Results from a fresh perspective, the Board has come to a unanimous view that it may not be in the interest of the Company to continue the engagement of BDO as the Group’s auditors. |
| HUASHI GROUP HOLDINGS LIMITED | 01111 | | 26-Jun-26 | | Retired upon expiration of its term of office at the conclusion of the AGM. |
| Biosino Bio-Technology and Science Incorporation | 08247 | 17-Oct-24 | 25-Jun-26 | | Following the Board’s approval of the adoption of CASBE for the preparation of the Company’s financial accounting report , the engagement of BDO Limited as the international auditors has been terminated as its services are no longer required. BDO China Shu Lun Pan Certified Public Accountants LLP will remain as the Company’s PRC auditors. |
| Universe Printshop Holdings Limited | 08448 | 12-Dec-18 | 04-Apr-26 | | Could not reach a consensus on the audit fee for the financial year ended 31 March 2026. |
| Lajin Entertainment Network Group Limited | 08172 | 21-Dec-21 | 09-Jan-26 | | SUPPLEMENTAL ANNOUNCEMENT: In view of the financial situation of the Company, the Audit Committee considered that a more stringent cost control and prioritizing an auditor with a more competitive quotation is in the best interest of the Company and the Shareholders. |
| ZIYUANYUAN HOLDINGS GROUP LIMITED | 08223 | 03-Dec-20 | 08-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT: Taking into account that Jon Gepsom currently has over 10 listed audit clients in Hong Kong and that the engagement director has over 20 years’ experience in auditing listed companies in Hong Kong, the Audit Committee is satisfied that Jon Gepsom is independent, suitable and capable to complete the audit in accordance with the proposed timetable, and does not expect the change of auditor to have any material adverse impact on the annual audit of the Group. |
| Beijing SinoHytec Co., Ltd. | 02402 | 28-Jun-24 | 27-Nov-25 | | Could not reach consensus on the audit fee.. Further Information on key considerations of the Audit Committee and the Board approval on the change of Auditors |
| China BlueChemical Ltd. | 03983 | 31-May-18 | 21-Oct-24 | | Not Specified. Resigned international auditor: BDO Limited and domestic auditor BDO China Shu Lun Pan CPAs, appointed international auditor: Forvis Mazars CPA Limited and domestic auditor: Mazars ZSZH Certified Public Accountants LLP |
| Unity Group Holdings International Limited | 01539 | | 26-Jul-24 | | Not Specified |
| Unity Group Holdings International Limited | 01539 | 13-Mar-15 | 12-Jul-24 | | Unable to reasonably estimate the time required for completion of the audit work for the annual results for the year ended 31 March 2024. |
| PUJIANG INTL | 02060 | | 09-Jul-24 | | The Company did not accept the additional audit fee quoted by BDO for the audit of the consolidated financial statements of the Group for the year ended 31 December 2023. |
| Beijing SinoHytec Co., Ltd. | 02402 | 29-Dec-22 | 28-Jun-24 | | Historical transition (details not available in archive) |
| Beijing SinoHytec Co., Ltd. | 02402 | | 10-May-24 | | Da Hua has been suspended from engaging in securities service business for a term of six months from May 10, 2024 by the Jiangsu Regulatory Bureau of China Securities Regulatory Commission in relation to Da Hua’s work not related to the Company. |
| MASON GROUP HOLDINGS LIMITED | 00273 | 04-Jan-18 | 14-Nov-23 | | |
| CHYY DEVELOPMENT GROUP LIMITED | 08128 | 10-Nov-22 | 23-Jun-23 | | The Company indicated that it would not pay the second instalment of the agreed audit fee and did not accept the proposed additional audit fee submitted to the Company; The Company has not provided BDO with the outstanding information timely in order for BDO to meet the suggested annual results announcement timetable of the Company. |
| Fire Rock Holdings Limited | 01909 | 29-Jan-16 | 11-Nov-22 | | The Company has not been able to reach a consensus with BDO on finalising a mutually acceptable schedule for commencing the audit work in relation to the consolidated financial statements of the Group for the year ended 31 December 2021. |
| POLY PROPERTY SERVICES CO., LTD. | 06049 | 09-Dec-19 | 04-Nov-22 | | Requirements on the term of service of accounting firms under the Circular on the Issues Relating to Accounting Firms Undertaking Audit of Final Financial Accounts of Central State-Owned Enterprises. Resignation of BDO China and BDO as the domestic and overseas auditors; Appointment of Baker Tilly China and Baker Tilly HK as the domestic and overseas auditors |
| CAPITAL REALM FINANCIAL HOLDINGS GROUP LIMITED | 00204 | 30-May-13 | 25-Feb-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2022. |
| CHEUK NANG (HOLDINGS) LIMITED | 00131 | 13-Jan-11 | 08-Feb-13 | | Historical transition (details not available in archive) |
| Shanghai Jiaoda Withub Information Industrial Company Limited | 08205 | 25-Mar-04 | 20-Dec-06 | | Historical transition (details not available in archive) |
| Shanghai Jiaoda Withub Information Industrial Company Limited | 08205 | | 25-Mar-04 | | Historical transition (details not available in archive) |
| MASON GROUP HOLDINGS LIMITED | 00273 | 20-Apr-01 | 31-Oct-03 | | Historical transition (details not available in archive) |
| GKC HOLDINGS LIMITED | 00873 | 03-Dec-97 | 21-Dec-00 | | |
| CHINA EVERBRIGHT LIMITED (HK) | 00165 | 07-Jun-93 | 27-Sept-97 | | Historical transition (details not available in archive) |
