| AIRDOC-B | 02251 | 26-Jun-26 | | | |
| BOQI ENV | 02377 | 29-May-26 | | | |
| RUIXIN INT'L | 00724 | 09-Jan-26 | | | |
| SANHUA | 02050 | 21-Aug-25 | | | |
| TSAKER NE | 01986 | 15-May-25 | | | |
| CYBERNAUT INT'L | 01020 | 17-Apr-25 | | | |
| YIBIN BANK | 02596 | 06-Mar-25 | | | |
| EPS HEALTH TECH | 03860 | 28-Jan-25 | | | |
| TAIHE M-FIN | 01915 | 16-Jan-25 | | | |
| MTT GROUP | 02350 | 20-Dec-24 | | | |
| TRENDZON HLDG | 01865 | 29-Nov-24 | | | |
| CHI KINGSTONE | 01380 | 27-Nov-24 | | | |
| DUIBA | 01753 | 01-Nov-24 | | | |
| ART GROUP HOLD | 00565 | 16-Sep-24 | | | |
| SINOPHARM | 01099 | 13-Sep-24 | | | |
| QINGLING MOTORS | 01122 | 27-Jun-24 | | | |
| SILK RD ENERGY | 08250 | 20-Jun-24 | | | |
| NOVA GROUP | 01360 | 11-Apr-24 | | | |
| COME SURE GROUP | 00794 | 13-Nov-23 | | | |
| G CHINA FIN | 00431 | 16-Oct-23 | | | |
| LEE'S PHARM | 00950 | 06-Jul-23 | | | |
| SHEUNG MOON | 08523 | 13-Apr-23 | | | |
| HANVEY GROUP | 08219 | 28-Dec-22 | | | |
| PERFECTECH INTL | 00765 | 21-Dec-22 | | | |
| WINSHINESCI-NEW | 00209 | 16-Dec-22 | | | |
| DA SEN HLDGS | 01580 | 24-Feb-22 | | | |
| NEWOCEAN ENERGY | 00342 | 26-Jan-22 | | | |
| KINGKEY INT CUL | 00550 | | | | |
| DINGYI GP INV | 00508 | | | | |
| CHINA OCEAN GP | 08047 | | | | |
| NANHUA FUTURES | 02691 | | | | The terms of office of the Company’s current domestic auditor, Pan-China Certified Public Accountants LLP and overseas auditor, Confucius International CPA Limited, will expire upon the conclusion of the AGM. To further meet the needs of the Company’s international development, and better address the needs of both domestic and overseas investors the Board have considered and approved the proposal to engage Ernst & Young Hua Ming LLP and Ernst & Young as the Company’s domestic and overseas auditor for 2026. |
| BROAD HOMES | 02163 | 27-Dec-24 | 23-Jun-26 | | After reviewing the independent investigation report, it had requested further information on unresolved matters but considered that management’s responses were insufficient. The Auditor further asserted that issues relating to fund flow arrangements, undisclosed share pledges, financial assistance to major shareholders and the commercial substance of material transactions remained insufficiently clarified, which could result in a limitation of audit scope and an inability to obtain sufficient appropriate audit evidence. Accordingly, the Auditor concluded that it was unable to reasonably determine the audit scope and could not commit to completing the audit within the Company’s resumption timetable, and therefore resigned with immediate effect, citing Hong Kong Standard on Auditing 240 in light of alleged fraud or integrity issues involving certain individuals. |
| CENTURY EN INTL | 08132 | 08-Feb-23 | 13-Mar-26 | | Could not reach a consensus on the fee for the audit for the year ending 31 March 2026. Save for (i) the audit fee could not be reached a consensus and (ii) the qualified audit opinion set out in the Group’s annual report for the year ended 31 March 2025, Confucius has confirmed that there are no other matters that need to be brought to the attention of the shareholders. |
| CENTURY EN INTL | 08132 | 08-Feb-23 | 13-Mar-26 | | The primary reason for the change of auditor was the difference in the audit fee proposals for FY2026, with the Company selecting a more cost-effective audit service provider after considering its current downsized operational scale and cost control objectives. Other factors, including historical audit timing and quality issues, were taken into account as well. Despite further negotiations, Confucius maintained its original fee proposal, and the parties were unable to reach an agreement. |
| SHENGHUA LANDE | 08106 | 31-Oct-24 | 21-Nov-25 | | Could not reach a mutual agreement on the audit fee in line with the Company’s future business development and supporting service needs. |
| DING YI FENG | 00612 | | 27-Jun-25 | | Having given consideration to the length of service of Confucius International CPA Limited as the auditors of the Company, and other considerations including cost effectiveness, and the operational scale of the Company, and its needs for audit services, the Company has initiated an open procurement and selection process for auditors. |
| RA SILK ROAD | 00274 | | 08-Apr-25 | | Unable to reach a consensus on the audit fee for the audit of the consolidated financial statements of the Group for the year ended 31 March 2025. |
| WAI CHUN GROUP | 01013 | 15-Apr-24 | 26-Mar-25 | | Unable to reach a consensus on the audit fee for the year ended 31 March 2025. |
| EG LEASING | 00379 | 08-Dec-22 | 30-Nov-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| WORLD SUPER | 08612 | 12-Nov-21 | 20-Sep-23 | | Unable to reach an agreement on the proposed audit fee for the year ending 31 December 2023 |
| SILKWAVE INC | 00471 | | 04-Jan-23 | | Rotation of auditors to enhance independence |