| Jolimark Holdings Limited | 02028 | 27-Dec-24 | | | |
| eBroker Group Limited | 08036 | 21-Jun-21 | | | |
| Niche-Tech Semiconductor Materials Limited (KY) | 08490 | 30-Sept-20 | 12-Nov-26 | | GARY CHENG CPA LIMITED resigned due to: (1) Outstanding audit fees of approximately HK$505,000 for FY2025 remaining unsettled, which could pose a self-interest threat to auditor independence, and the proposed settlement timing would not allow sufficient time for FY2026 audit planning; (2) Unresolved prior-year audit matters (disclaimer of opinion for FY2025) and outstanding information (updated cash flow forecasts, recoverability of prepayments, and bankruptcy petitions impact) limiting going-concern assessment, leading to potential timetable delays and staffing conflicts; and (3) Disagreement on FY2026 audit fees, which were expected to exceed the previously disclosed range of HK$950,000 to HK$1,200,000. |
| CULTURECOM HOLDINGS LIMITED | 00343 | 11-Mar-22 | 18-May-26 | | FURTHER ANNOUNCEMENT: The Company took longer than expected in considering and accepting the original fee quotation from Gary Cheng CPA for 2026 Audit. The Company had used its best effort to expedite the process which did not materialize due to the practicable difficulties: (a) a temporary liquidity constraint during which the Company could not pay the required deposit; (b) following the receipt of the revised fee quotation, the executive Directors needed additional time to assess its reasonableness given the Company’s still-constrained liquidity position; and (c) the Company entered into subscription agreements and part of the net proceeds was intended to apply for settlement of the deposit. However, the subscription agreements only became unconditionally after obtaining the listing approval on 15 May 2026, and by that time, Gary Cheng CPA has already determined to resign. |
| CULTURECOM HOLDINGS LIMITED | 00343 | 17-May-07 | 29-Nov-10 | | Historical transition (details not available in archive) |
