| FDB HOLDINGS | 01826 | 23-Sep-24 | 22-May-26 | | SUPPLEMENTAL AND CLARIFICATION - During the first quarter of 2026, the Company started to formulate business plans of
expanding its engineering, procurement and construction business overseas, and would like to explore business opportunities of infrastructure construction and development projects in countries along the Belt and Road Initiative, such as those in Central Asia. In light of the Group’s strategic expansion into overseas market and the increasing complexity of its business operations, the Audit Committee recommended, and the Board considered that the Change of Auditor from OOP to RSMHK is appropriate and necessary, for RSMHK’s more extensive international experience and technical expertise, enhance the effectiveness and breadth of the Group’s audit work, and to better align with the Company’s future development needs. |