| Rongcheng (Hong Kong) CPA | 27-Feb-26 | | | |
| Rongcheng (Hong Kong) CPA | 30-Jan-26 | | | |
| Rongcheng (Hong Kong) CPA | 13-Jan-26 | | | |
| Deloitte | 17-Oct-24 | | | |
| Grant Thornton (HK) | | 27-Feb-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. |
| 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 | | The Company was not able to reach a consensus with us on the timeline of the audit for the years ended 31 December 2024 and 2025. 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. |
| Grant Thornton | | 13-Jan-26 | | SUPPLEMENTAL ANNOUNCEMENT: Prolonged delay in the preparation of the FY2024 audit by Grant Thornton, which would have created an uncertainty in meeting the targeted timeline for publication of the FY2024 audit, one of the important conditions under the Resumption Guidance. The Board considered the Audit Committee’s recommendations and approved the removal of Grant Thornton. Grant Thornton has not been able to finalise the audit work for the year ended 31 December 2024 without the finalised report from the Second-Stage Investigation and detailed findings of the Second-Stage Investigation. |
| PwC (HK) | 26-Nov-10 | 17-Oct-24 | | Historical transition (details not available in archive) |
| 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. |
