| CCTH CPA | 06-Mar-26 | | | |
| Moore Stephens | | 06-Mar-26 | | Replaced by new auditor |
| Moore & Assoc | | 06-Mar-26 | | Unable to reach a consensus on the auditors’ remuneration in respect of the audit for the year ended 31 August 2026. Moore has confirmed that except for the matters described in the Basis for qualified opinion section in the independent auditor’s report for the year ended 31 August 2025, there are no matters or circumstances in connection with its resignation that need to be brought to the attention of the shareholders. |
| Moore & Assoc | | 06-Mar-26 | | SUPPLEMENTAL ANNOUNCEMENT - The Company clarified with Moore that the consideration of “professional risk associated with the audit ” is a reference to the general factor considered internally by Moore in accepting any audit engagement and is not specific to the Company. Moore confirmed that this is not an indication of any heightened level of risks identified by Moore in deciding whether to accept the engagement as auditor of the Company for the year ending 31 August 2026. Moore further clarified that the consideration “ internal resources in light of current work flows ” likewise, is a reference to the general factor considered internally by Moore in accepting any audit and is not specific to the Company. Moore confirmed that the reference to “ current work flows ” means the expected workloads of Moore, taking into account its commitment for the audit of other listed companies during the overlapping period. The Audit Committee considered that the expectation mismatch on the level of the audit fee between the Company and Moore is the essential reason for Moore’s resignation. |
| Ernst & Young | | 01-Sep-23 | | Inability to reach an agreement with the Company on the proposed scope of EY’s involvement in the work performed by the Company’s investigation specialists and issues identified prior to the suspension of EY’s audit. |
