HOPSON DEV HOLD (00754)

Auditor	From	To	Release Date / Document Links	Reason for Change
Crowe Horwath (HK)	20-May-26
Ernst & Young	28-Jan-22	20-May-26	24-Jun-26 1 24-Jun-26 2 24-Jun-26 3	CLARIFICATION REGARDING OUTSTANDING MATTERS - At the request of EY, the Board would like to clarify that in respect of the Outstanding Matters, EY was not seeking a specific form of audit evidence and the term ‘‘alternative written confirmations from financial institutions’’ on page 5 of the Circular referred to email communications from personnel of certain financial institutions to advise the status of the relevant defaulted loans of the Group. Accordingly, EY was unable to ascertain whether these email communications can serve to support the going concern assumption. All the resolutions, set out in the SGM Notice, for the removal of EY and appointment of Crowe, were duly passed.
PwC		27-Jan-22	27-Jan-22	Could not reach a consensus on the audit fee for the financial year ended 31 December 2021. PwC has not obtained the requisite information for the following matters to date, and therefore, it could not plan and complete the necessary audit procedures for the time being. These matters include the accounting treatment of certain of the Group’s equity investments and property projects and the valuation of the Group’s investment properties, as well as the overall impact of these material matters on the Group’s financial statements and relevant disclosures.
PwC		27-Jan-22	28-Jan-22	Not Specified