| 1 | | GBA HOLDINGS | 00261 | — | — | — | CCTH CPA | — | Unknown | Supplemental Announcement: The proposed change of auditor from Baker Tilly to CCTH is due to the inability to reach a co | $9m |
| 2 | | BEAUTIFULLIFEGP | 01850 | — | Global Link CPA Limited | 23 Oct 26 | — | — | - | The ordinary resolution to re-appoint Global Link CPA Limited as the auditor of the Company for the year ending 30 April | $9m |
| 3 | | LINK HOLDINGS | 08237 | — | BDO (HK) | 23 Oct 26 | Rongcheng (Hong Kong) CPA | 23 Oct 26 | No Change | The Company and BDO were unable to reach an agreement on the hard-close exercise arrangements in Japan and Bintan for th | $17m |
| 4 | | CH INV FIN GP | 01226 | — | Elite Partners | 23 Oct 26 | — | — | - | Elite Partners CPA Limited voluntarily resigned because after careful consideration of their available internal resource | $47m |
| 5 | | PEGBIO CO-B | 02565 | — | KPMG | 12 Nov 26 | Rongcheng (Hong Kong) CPA | 12 Nov 26 | Downgrade | The Company and KPMG could not reach a consensus on the audit fee for the 2026 Annual Audit. The Board is of the view th | $197m |
| 6 | | BIOHEART-B | 02185 | — | Ernst & Young (Hong Kong) | — | Pan-China CPA Ltd | — | Downgrade | The Company decided to adopt China Accounting Standards for Business Enterprises (CASBE) for the preparation of its fina | $38m |
| 7 | | GRAND PHARMA | 00512 | — | HLB Hodgson Impey Cheng | — | Deloitte | — | Upgrade | To support the Group's overseas expansion strategy, the Board decided to rotate the external auditors. Appointing a larg | $2.1bn |
| 8 | | ADWAY | 06189 | — | Beijing Xinghua CPA | 15 Sept 26 | Jon Gepsom CPA Limited | — | No Change | Beijing Xinghua Caplegend CPA Limited resigned because they were unable to finalise the audit arrangements for the year | $1m |
| 9 | | RAFFLESINTERIOR | 01376 | — | Moore & Assoc | 25 Sept 26 | — | — | - | Moore CPA Limited resigned due to unresolved audit matters in relation to the 2025 Audit, which constituted a limitation | $12m |
| 10 | | NT PHARMA | 01011 | — | Moore & Assoc | 04 Jun 26 | HLB Hodgson Impey Cheng | 09 Nov 26 | No Change | Moore CPA Limited retired as the auditor with effect from the conclusion of the AGM held on 4 June 2026 because the ordi | $67m |
| 11 | | MICROINTELLIGEN | 03275 | — | — | — | PwC (HK) | 28 Oct 26 | - | IPO Listing | — |
| 12 | | DSBJ | 02384 | — | — | — | Confucius Int | 20 Oct 26 | - | IPO Listing | — |
| 13 | | ARTGO HOLDINGS | 03313 | — | SUYA WWC CPA Ltd | 16 Oct 26 | McMillan Woods (HK) | — | No Change | Suya WWC CPA Limited resigned following a review of its existing engagements and professional resource allocation. Addit | $12m |
| 14 | | MOG DIGITECH | 01942 | — | SUYA WWC CPA Ltd | 16 Oct 26 | McMillan Woods (HK) | — | No Change | Suya WWC CPA Limited resigned after taking into account a number of factors including, among others, their available int | $16m |
| 15 | | LONG INV CORP | 02312 | — | RSM (Hong Kong) | 16 Oct 26 | Baker Tilly (HK) | — | No Change | The Audit Committee considered that the auditor of the Company should be rotated after an appropriate period of time (RS | $23m |
| 16 | | NEXCHIP | 02249 | — | Rongcheng (Hong Kong) CPA | 16 Oct 26 | — | — | - | The Board decided to cancel the resolution for the reappointment of the accounting firm in accordance with the regulatio | $550m |
| 17 | | HARBOUR DIGITAL | 00913 | — | Elite Partners | 16 Oct 26 | — | — | - | Elite Partners stated that after careful consideration of the available internal resources of Elite Partners in light of | $16m |
| 18 | | ITC PROPERTIES | 00199 | — | Deloitte | 21 Aug 26 | Zhonghui Anda CPA | 05 Nov 26 | Downgrade | The Company and Deloitte Touche Tohmatsu (DTT) were unable to reach an agreement on the audit fee for the financial year | $147m |
| 19 | | SWL TOUR | 06157 | — | — | — | Ernst & Young (Hong Kong) | 23 Oct 26 | - | IPO Listing | — |
| 20 | | CCOE | 08286 | — | Beijing Xinghua CPA | 12 Oct 26 | R&T CPA Ltd | — | No Change | The Company and Beijing Xinghua Caplegend CPA Limited failed to reach an agreement on the proposed audit fees for the fi | $2m |
| 21 | | NIU HOLDINGS | 08619 | — | TARGET CPA LIMITED | 01 Sept 26 | Confucius Int | — | No Change | The Board has resolved to propose the appointment of Confucius International CPA Limited as auditor to fill the vacancy | $4m |
| 22 | | CAI CORP | 00080 | — | Elite Partners | 17 Sept 26 | Baker Tilly (HK) | 17 Sept 26 | No Change | Elite Partners stated that, having regard to the expected growth and expansion of the Group's business and the correspon | $79m |
| 23 | | MOKINGRAN | 02585 | — | Deloitte | — | ShineWing (Hong Kong) | — | Downgrade | Deloitte Touche Tohmatsu resigned as the auditor of the Company as they were unable to reach an agreement with the Compa | $1.1bn |
| 24 | | MAGNUSCONCORDIA | 01172 | — | Zhonghui Anda CPA | 30 Sept 26 | — | — | - | Supplemental Announcement: At the annual general meeting (AGM) of the Company held on 30 September 2026, the resolution | $16m |
| 25 | | PURAPHARM | 01498 | — | BDO (HK) | 15 Sept 26 | CCTH CPA | 30 Oct 26 | No Change | The resignation was due to audit fee considerations for the financial year ending 31 December 2026. The Company and BDO | $17m |
| 26 | | TRANSSION | 02636 | — | — | — | Confucius Int | 15 Oct 26 | - | IPO Listing | — |
| 27 | | SFSY ENERGY | 00750 | — | Rongcheng (Hong Kong) CPA | 27 Oct 26 | Ernst & Young | 27 Oct 26 | Upgrade | The Group is expanding its business and exploring opportunities in overseas markets (such as Central Asia, Southeast Asi | $62m |
| 28 | | SFSY NEW MAT | 08073 | — | Rongcheng (Hong Kong) CPA | 27 Oct 26 | Ernst & Young | 27 Oct 26 | Upgrade | The Board resolved to propose the removal of Rongcheng (Hong Kong) CPA Limited as auditor in order to align the Company' | $20m |
| 29 | | CANOPY SKYFIRE | 08245 | — | Fan Chan & Co | 21 Aug 26 | Wilson & Partners CPA Ltd | 02 Oct 26 | Downgrade | The purpose of this circular is to provide information regarding the resolution to be proposed at the EGM in respect of | $7m |
| 30 | | AMASSE CAPITAL | 08168 | — | OOP CPA & Co | 30 Sept 26 | — | — | - | OOP CPA & Co. resigned taking into account various factors including their current work commitments and the resources re | $12m |
| 31 | | GEOTECH HLDGS | 01707 | — | Grant Thornton (HK) | 21 Nov 25 | Guangshen (Hong Kong) CPA Ltd | 30 Sept 26 | Downgrade | Grant Thornton Hong Kong Limited resigned as the auditor of the Company with effect from 21 November 2025. This announce | $9m |
| 32 | | GBA HOLDINGS | 00261 | — | Baker Tilly (HK) | — | CCTH CPA | — | No Change | The Company and Baker Tilly Hong Kong Limited could not reach a consensus on the audit fee for the year ending 31 Decemb | $10m |
| 33 | | WAH WO HOLDINGS | 09938 | — | RSM (Hong Kong) | 30 Sept 26 | Wilson & Partners CPA Ltd | 30 Sept 26 | Downgrade | Messrs. RSM Hong Kong will retire as the Auditor upon expiration of its current term of office at the conclusion of the | $31m |
| 34 | | CHINA TIANRUI | 01252 | — | Zhonghui Anda CPA | 18 Aug 26 | CLA Prism Hong Kong Ltd | 30 Sept 26 | No Change | Zhonghui Anda: "We have carefully considered the Audit Committee's views and respect its assessment of the Company's re | $95m |
| 35 | | FSM HOLDINGS | 01721 | — | PwC | 07 Nov 25 | Guangshen (Hong Kong) CPA Ltd | 29 Sept 26 | Downgrade | Genuine auditor change: PricewaterhouseCoopers (PwC) resigned as auditor with effect from 7 November 2025, creating a ca | $18m |
| 36 | | CHERISH SUN | 01094 | — | Crowe Horwath (HK) | 29 Sept 26 | Global Link CPA Limited | — | Downgrade | The Company intended not to engage Crowe to audit the consolidated financial statements of the Group for the eighteen mo | $33m |
| 37 | | ESWIN COMPUTING | 01256 | — | — | — | KPMG (Hong Kong) | 09 Oct 26 | - | IPO Listing | — |
| 38 | | GOLDSTONE CAP | 01160 | — | Crowe Horwath (HK) | 28 Sept 26 | — | — | - | The ordinary resolution to re-appoint Crowe (HK) CPA Limited as the auditor of the Company was not passed by the shareho | $12m |
| 39 | | HANHUA HOLDING | 03903 | — | KTC Partners CPA | 15 Jun 26 | CLA Prism Hong Kong Ltd | 10 Jul 26 | No Change | Supplemental Announcement: KTC resigned because it experienced delays in obtaining certain requested information from th | $25m |
| 40 | | CAMSENSE | 06802 | — | — | — | Ernst & Young (Hong Kong) | 30 Sept 26 | - | IPO Listing | $1.4bn |
| 41 | | BLUE RIVER HLDG | 00498 | — | Crowe Horwath (HK) | 19 May 26 | Zhonghui Anda CPA | 19 May 26 | Downgrade | Supplemental Announcement: Disagreement on audit fees for the FY2026 annual audit. Crowe initially agreed to a fee of HK | $9m |
| 42 | | SLING GROUP | 08285 | — | Grant Thornton (HK) | — | Crowe Horwath (HK) | — | No Change | Supplemental Announcement: The Board proposed to remove GT as the auditor of the Company because GT's proposed audit fee | $8m |
| 43 | | DIRECT DRIVE | 06731 | — | — | — | Ernst & Young (Hong Kong) | 29 Sept 26 | - | IPO Listing | $1.2bn |
| 44 | | KINWONG | 03228 | — | — | — | Ernst & Young (Hong Kong) | 29 Sept 26 | - | IPO Listing | $697m |
| 45 | | RA MATERIALS | 09607 | — | — | — | Ernst & Young (Hong Kong) | 29 Sept 26 | - | IPO Listing | $352m |
| 46 | | ROBOTECHNIK | 03757 | — | — | — | Grant Thornton (HK) | 29 Sept 26 | - | IPO Listing | $605m |
| 47 | | RICI HEALTH | 01526 | — | BDO (HK) | 27 Jul 26 | Rongcheng (Hong Kong) CPA | 12 Oct 26 | No Change | The Company and BDO Limited could not reach a consensus on the audit fee for the financial year ending December 31, 2026 | $181m |
| 48 | | DOMAINE POWER | 00442 | — | Ernst & Young (Hong Kong) | 22 Sept 26 | Baker Tilly (HK) | 22 Sept 26 | Downgrade | Supplemental Announcement: EY's term of office will expire at the conclusion of the forthcoming AGM. The Board and Audit | $21m |
| 49 | | LIGENT | 09856 | — | — | — | Ernst & Young | 22 Sept 26 | - | IPO Listing | $4.2bn |
| 50 | | FORMS SYNTRON | 06700 | — | — | — | ShineWing (Hong Kong) | 22 Sept 26 | - | IPO Listing | — |
