| CHINA RAREEARTH | 00769 | 02-Jan-26 | | | |
| ULFERTS | 01711 | 08-Dec-25 | | | |
| NEW MEDIA LAB | 01284 | 12-Nov-25 | | | |
| EMPEROR CULTURE | 00491 | 25-Jun-25 | | | |
| HUAIBEI GD CO | 02450 | 29-May-24 | | | |
| BEIJING N STAR | 00588 | 28-Apr-24 | | | |
| SFK | 01447 | 27-Nov-23 | | | |
| KANTONE HOLDING | 01059 | 15-Jun-22 | | | |
| CHAMPION TECH | 00092 | 15-Jun-22 | | | |
| PIONEER GLOBAL | 00224 | | 11-Sep-25 | | Unable to agree on a substantial increase in the proposed audit fee, despite there being no material change in the Company’s business. |
| PIONEER GLOBAL | 00224 | | 11-Sep-25 | | Unable to agree on a substantial increase in the proposed audit fee, despite there being no material change in the Company’s business. |
| WISDOM WEALTH | 00007 | 08-Feb-22 | 31-Oct-24 | | Unable to reach a consensus on the scope of audit work for resolving the outstanding audit matters. |
| AMASSE CAPITAL | 08168 | 30-Apr-18 | 18-Aug-23 | | Good corporate governance practice and appropriate timing to change the auditor considering the independence and years of services rendered by C&C. |
| INTL GENIUS | 00033 | | 25-May-23 | | Could not reach a consensus in respect of the proposed audit fee of the Company for the financial year ended 30 June 2023. |
| SHEUNG MOON | 08523 | 14-Feb-22 | 27-Mar-23 | | Factors including the level of audit fees and the available internal resources in light of current work flow and professional risk associated with the audit. |
| ACR HOLDINGS | 08025 | 03-Dec-12 | 03-Feb-23 | | Necessary information available to them to perform their continuance assessment procedures and their available internal resources in the light of current work flow the professional risk associated with the audit. |
| ACR HOLDINGS | 08025 | 03-Dec-12 | 03-Feb-23 | | Not Specified |
