| Gary Cheng CPA Limited | 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. |
