| 1 | | TSE SUI LUEN | 00417 | — | Ernst & Young | 01 Sept 26 | Deloitte | 01 Sept 26 | No Change | Ernst & Young (EY) will retire upon the expiration of its current term at the conclusion of the AGM. Having taken into a | $22m |
| 2 | | RICI HEALTH | 01526 | — | BDO | 27 Jul 26 | Rongcheng (Hong Kong) CPA | — | No Change | The Company and BDO Limited could not reach a consensus on the audit fee for the financial year ending December 31, 2026 | $217m |
| 3 | | GUOFUHEE | 02582 | — | Deloitte | — | Rongcheng (Hong Kong) CPA | — | Downgrade | The Company and Deloitte Touche Tohmatsu (DTT) could not reach a consensus on the audit fee for the financial year endin | $140m |
| 4 | | TAIHE M-FIN | 01915 | — | Confucius Int | — | Prism Hong Kong Ltd | — | Downgrade | Confucius International CPA Limited (CICPA) is proposed to be removed as the company's auditor because it is unable to a | $5m |
| 5 | | BLOCKFIN HLDG | 00888 | — | Baker Tilly (HK) | 24 Jul 26 | SUYA WWC CPA Ltd | 24 Jul 26 | Downgrade | The Company and Baker Tilly Hong Kong Limited (BTHK) could not reach a consensus on the audit fee for the year ending 31 | $7m |
| 6 | | ZJ INNOLIGHT | 03308 | — | — | — | PwC | 30 Jul 26 | - | IPO Listing | — |
| 7 | | FUJIKON IND | 00927 | — | PwC (HK) | 06 Jul 26 | HLB Hodgson Impey Cheng | 06 Jul 26 | Downgrade | The Board/Audit Committee cite good corporate governance practice to enhance auditor independence/objectivity and that P | $31m |
| 8 | | GIGADEVICE | 03986 | — | KPMG | 21 Jul 26 | KPMG (China) | 21 Jul 26 | No Change | The Company decided to uniformly adopt China Accounting Standards and will no longer adopt IFRS Accounting Standards. Co | $2.3bn |
| 9 | | LEADER EDU | 01449 | — | Jon Gepsom CPA Limited | 15 Jun 26 | CCTH CPA | 21 Jul 26 | No Change | After taking into account (i) the disposal of Tianjin Quanren Education Technology Co., Ltd., (ii) the recognition of in | $36m |
| 10 | | CHEUK NANG HOLD | 00131 | — | Grant Thornton (HK) | 17 Jul 26 | — | — | - | Grant Thornton resigned with immediate effect because the Company did not accept the audit fee arrangement, including th | $111m |
| 11 | | BAIRONG-W | 06608 | — | KPMG | 30 Jun 26 | Deloitte | 30 Jun 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT - KPMG retired as the auditor upon the conclusion of the 2026 AGM. KPMG has served since the p | $320m |
| 12 | | HAIXI PHARMA | 02637 | — | Deloitte | 04 Aug 26 | RSM (China) | 04 Aug 26 | Downgrade | The Company decided to align the preparation of its financial reports in accordance with China Accounting Standards for | $1.8bn |
| 13 | | PRECIOUS DRAGON | 01861 | — | Ernst & Young | 17 Jul 26 | RSM (Hong Kong) | 17 Jul 26 | Downgrade | Supplementary information regarding the specific audit fee structures, working hours, and specialist resource allocation | $75m |
| 14 | | HANS CNC | 03200 | — | Ernst & Young | 13 Jul 26 | RSM (China) | 13 Jul 26 | Downgrade | The Company decided to adopt China Accounting Standards to enhance efficiency, streamline the preparation process, and r | $814m |
| 15 | | HANS CNC | 03200 | — | Ernst & Young | — | RSM (China) | — | Downgrade | Termination of appointment of Ernst & Young as the overseas financial report auditor proposed because the Company will a | $902m |
| 16 | | HENG TAI | 00197 | — | RSM (Hong Kong) | 10 Jul 26 | Quentin Wong & Co. CPA Ltd | 10 Jul 26 | Downgrade | Following a realignment of its internal resources and workflows, RSM resigned as the auditor of the Company in relation | $9m |
| 17 | | NUMANS | 02530 | — | Crowe Horwath (HK) | 27 Feb 26 | Forvis Mazars | 28 Feb 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT - The Audit Committee took into consideration of the discussions with Crowe and Forvis Mazars, | $95m |
| 18 | | BROAD HOMES | 02163 | — | Confucius Int | 23 Jun 26 | RSM | — | No Change | After reviewing the independent investigation report, it had requested further information on unresolved matters but con | $24m |
| 19 | | CULTURECOM HOLD | 00343 | — | Gary Cheng CPA Limited | 18 May 26 | CCTH CPA | 22 May 26 | No Change | FURTHER ANNOUNCEMENT: The Company took longer than expected in considering and accepting the original fee quotation from | $24m |
| 20 | | MINSHENG EDU | 01569 | — | Ernst & Young | 09 Jun 26 | Rongcheng (Hong Kong) CPA | 07 Jul 26 | Downgrade | The resolution numbered 3 relating to the re-appointment of Ernst & Young as auditor of the Company (the “Auditor”) was | $59m |
| 21 | | NT PHARMA | 01011 | — | Moore & Assoc | 04 Jun 26 | CCTH CPA | — | No Change | SUPPLEMENTAL ANNOUNCEMENT: The ordinary resolution regarding the re-appointment of Moore CPA Limited was not passed at t | $51m |
| 22 | | CASSAVA RES | 00841 | — | Ernst & Young | 20 Apr 26 | CCTH CPA | — | Downgrade | SUPPLEMENTAL ANNOUNCEMENT - Detailed Chronology of Events Leading to the Proposed Change of Auditors. | $9m |
| 23 | | YUNNAN WATER | 06839 | — | Forvis Mazars | 30 Jun 26 | — | — | - | The Company received notices dated 30 June 2026 from Zhongshen Zhonghuan and Forvis Mazars, respectively, that both indi | $4m |
| 24 | | BIOSINO BIO-TEC | 08247 | — | BDO | 25 Jun 26 | BDO (China) | — | No Change | Following the Board’s approval of the adoption of CASBE for the preparation of the Company’s financial accounting report | $24m |
| 25 | | PAN ASIA DATA H | 01561 | — | Baker Tilly (HK) | 30 Jun 26 | CCTH CPA | 30 Jun 26 | No Change | Baker Tilly Hong Kong has served the Company consecutively since 2019, and will retire upon expiration of its current t | $7m |
| 26 | | CDB LEASING | 01606 | — | BDO | 30 Jun 26 | Baker Tilly (HK) | 02 Jun 26 | No Change | The term of the existing accounting firms engaged by the Company will expire upon the conclusion of the 2025 Annual Shar | $530m |
| 27 | | COSCO SHIP DEV | 02866 | — | ShineWing (Hong Kong) | 21 May 26 | BDO | 21 May 26 | No Change | ShineWing and SHINEWING (HK) have served as the Company’s annual auditors for eight and four consecutive years, respecti | $384m |
| 28 | | MANY IDEA CLOUD | 06696 | — | BDO | 17 Jul 26 | CCTH CPA | 17 Jul 26 | No Change | Reasons for the Proposal Removal - Having considered (i) the Allegations alleged, among others, that the audit signing p | $253m |
| 29 | | GEMDALE PPT | 00535 | — | Ernst & Young | 29 Jun 26 | Crowe Horwath (HK) | 29 Jun 26 | Downgrade | Taking into account that EY has served as auditor of the Company for 20 consecutive years, the audit committee and the B | $201m |
| 30 | | FDB HOLDINGS | 01826 | — | OOP CPA & Co. | 22 May 26 | RSM (Hong Kong) | 22 May 26 | No Change | SUPPLEMENTAL AND CLARIFICATION - During the first quarter of 2026, the Company started to formulate business plans of
ex | $35m |
| 31 | | GUANGDONG INV | 00270 | — | KPMG | 18 Jun 26 | Deloitte | 18 Jun 26 | No Change | KPMG has served as the auditor for four consecutive years since 23 June 2022, the Board has reviewed the need for a chan | $6.6bn |
| 32 | | RADIANCE HLDGS | 09993 | — | Ernst & Young | 26 Jun 26 | Prism Hong Kong Ltd | 26 Jun 26 | Downgrade | The resolution in relation to the appointment of auditor has been duly passed at the AGM, and Prism Hong Kong Limited ha | $571m |
| 33 | | HOLLY FUTURES | 03678 | — | ShineWing CPAs | 26 Jun 26 | — | — | - | Due to the Jiangsu SASAC’s Rotation Requirement, ShineWing will retire as the auditors at the conclusion of the AGM; an | $72m |
| 34 | | BDV EDU INTL | 01082 | — | Baker Tilly (HK) | 26 Jun 26 | Glory To Glory CPA Ltd | 26 Jun 26 | Downgrade | Unable to reach a consensus on the proposed audit fee in respect of the audit of the consolidated financial statements o | $113m |
| 35 | | CHINA SHENHUA | 01088 | — | KPMG | 26 Jun 26 | Ernst & Young | 26 Jun 26 | No Change | Due to the expiration of KPMG’s term of appointment and based on the results of selection and procurement of external au | $17.8bn |
| 36 | | GR LIFE STYLE | 00108 | — | Ernst & Young | 26 Jun 26 | BDO | 26 Jun 26 | Downgrade | SUPPLEMENTAL ANNOUNCEMENT - In order to enhance the efficiency of audit works and reduce the anticipated auditor’s remun | $913m |
| 37 | | CHINA LONGYUAN | 00916 | — | KPMG | — | Ernst & Young | 17 Jul 26 | No Change | Based on the tender results. | $2.2bn |
| 38 | | HUASHI GROUP | 01111 | — | BDO | 26 Jun 26 | ZSZH (HK) Fuson CPA Ltd | 26 Jun 26 | Downgrade | To promote good corporate governance, the Board and the audit committee have considered the necessity of changing the au | $20m |
| 39 | | CHK OIL | 00632 | — | Forvis Mazars | 26 Jun 26 | HLB Hodgson Impey Cheng | 26 Jun 26 | No Change | Forvis Mazars has been the independent auditor since June 2020. As good corporate governance measure, the Company should | $33m |
| 40 | | ZHONGYU ENERGY | 03633 | — | KPMG | 26 Jun 26 | Deloitte | 26 Jun 26 | No Change | The Board and the audit committee, having considered the audit proposal provided by KPMG and Deloitte Touche Tohmatsu re | $932m |
| 41 | | QIDIAN GUOFENG | 01280 | — | Rongcheng (Hong Kong) CPA | 26 May 26 | Prism Hong Kong Ltd | 26 May 26 | Downgrade | Having served the Company for two financial years, the Audit Committee considered it an appropriate juncture to conduct | $355m |
| 42 | | DCWT | 03768 | — | Forvis Mazars | 26 Jun 26 | ZSZH (HK) Fuson CPA Ltd | 26 Jun 26 | Downgrade | The service contracts its existing international auditor, Forvis Mazars, is due to expire. Pursuant to the service contr | $22m |
| 43 | | AI HEALTH TECH | 01715 | — | Rongcheng (Hong Kong) CPA | 14 May 26 | Asian Alliance (HK) | 14 May 26 | Downgrade | Rongcheng (Hong Kong) CPA has retired as the auditor with effect from the conclusion of the AGM. | $21m |
| 44 | | CENTURY EN INTL | 08132 | — | Confucius Int | 13 Mar 26 | SUYA WWC CPA Ltd | 17 Mar 26 | Downgrade | The primary reason for the change of auditor was the difference in the audit fee proposals for FY2026, with the Company | $35m |
| 45 | | TIAN YUAN GP | 06119 | — | PwC | — | Beijing Xinghua CPA | — | Downgrade | The Audit Committee received the Auditor’s Letter from PwC, setting out its Concerns on the commercial rationale, the co | $34m |
| 46 | | GD LAND | 00124 | — | KPMG | 25 Jun 26 | Deloitte Touche Tohmatsu | 25 Jun 26 | No Change | Resolution to appoint Messrs. Deloitte Touche Tohmatsu as the auditor passed at AGM. | $44m |
| 47 | | LC LOGISTICS | 02490 | — | Ernst & Young | 25 Jun 26 | Baker Tilly (HK) | — | Downgrade | EY understood from the directors of the Company that they could not agree with the fee proposal after consideration of t | $344m |
| 48 | | CHONGQING M&E | 02722 | — | ShineWing CPAs | 25 Jun 26 | Zhongshen CPA | 25 Jun 26 | No Change | An accounting firm may only undertake financial settlement audit engagements for the same enterprise for a period not ex | $287m |
| 49 | | 3SBIO | 01530 | — | Ernst & Young | 26 May 26 | KPMG | 26 May 26 | No Change | Having considered that Ernst & Young has served as the auditor for more than 15 years and it would be in good corporate | $5.6bn |
| 50 | | HUASHI GROUP | 01111 | — | BDO | 26 Jun 26 | ZSZH (HK) Fuson CPA Ltd | 26 Jun 26 | Downgrade | SUPPLEMENTAL ANNOUNCEMENT - The audit fee proposed by BDO for the audit of the Company’s consolidated financial statemen | $20m |
