| Rongcheng (Hong Kong) CPA | 30-Jan-26 | | | |
| Grant Thornton (HK) | | 27-Feb-26 | | Not Specified |
| Grant Thornton | | 06-Feb-26 | | UPDATE ANNOUNCEMENT : The Company received a second letter from Grant Thornton on 6 February 2026, which contains further written representations from Grant Thornton in response to the Supplemental Announcement. The full text of the Second GT Letter is set out in Appendix I to this announcement. |
| Grant Thornton (HK) | 31-Dec-24 | 30-Jan-26 | | Grant Thornton has confirmed that it will not be able to perform the necessary audit procedures in response to the accounting treatment of the relevant transactions involving the International Business on the consolidated financial statements of the Group or finalise the audit work on the FY2024 audit until it has been provided with the details and findings of the Second-Stage Investigation. The Board is concerned that protracted discussions with Grant Thornton may result in further delay in the FY2024 audit and publication of the FY2024 annual results which subsequently will negatively affect the overall progress of the resumption in trading of the Company’s shares. |
| Deloitte | 17-Oct-24 | 31-Dec-24 | | Replaced by new auditor |
| PwC | | 17-Oct-24 | | PwC noted with respect to the disclosable transactions in relation to the subscription of a limited partnership interest in the fund and deemed disposal of the international business (the “Transactions”) announced by the Company on 29 January 2024, as of the date of its resignation, PwC have yet to fully explore the matter with the relevant facts and circumstances and supporting evidence to conclude on the appropriate accounting treatment. Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2024, which reflects additional time and costs to be incurred for the audit procedures considered necessary by PwC consequential to the Transactions. |
| PwC | | 17-Oct-24 | | Deloitte had not finished its internal new client acceptance procedures, including but not limited to consideration of the professional clearance from the predecessor auditor, and therefore Deloitte had not at that point decided to accept the appointment. Deloitte received a letter from a shareholder on 25 October and the Professional Clearance on 28 October 2024 and considers that further information relating to the matters set out in the Letter and the Professional Clearance is required from the Company for the completion of its internal new client acceptance procedures. The Company would require more time to address Deloitte’s requests for the additional information required to enable completion of those procedures. In view of the fact that Deloitte’s eventual acceptance of appointment is uncertain and the financial year end date is approaching, the Company will take further action to identify another suitable candidate for appointment as Auditor. |
