| 1 | | Sis Mobile | 01362 | — | Deloitte | 03 Jun 26 | Ey | 03 Jun 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT - To align the auditor of the Company and that of its controlling shareholder to enhance the e | $32m |
| 2 | | Sis Int'L | 00529 | — | Deloitte | 30 Jun 26 | Ernst & Young (Ey Hk) | 30 Jun 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT - The Audit Committee has reviewed EY Hong Kong’s proposal and has performed due assessment, a | $67m |
| 3 | | Cirrus | 02507 | — | Pricewaterhousecoopers | 26 Jun 26 | Kpmg | 26 Jun 26 | No Change | Given the length of PwC’s and PwC US’s tenure as the auditors of the Group, and in order to maintain good corporate gove | $1.8bn |
| 4 | | Skymission Gp | 01429 | — | Asian Alliance | 24 Apr 26 | Target Cpa Limited | 27 May 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT - Asian Alliance did not provide the Company with any breakdown of its audit fee composition o | $50m |
| 5 | | Cdb Leasing | 01606 | — | Bdo Limited | — | Baker Tilly Hong Kong Limited | 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 | $562m |
| 6 | | Travelsky Tech | 00696 | — | Bdo China Shu Lun Pan Certified Public Accountants Llp | — | Wuyige Certified Public Accountants Llp | 01 Jun 25 | Downgrade | BDO China SHU LUN PAN has provided audit services for eight consecutive years. The board of directors, upon completion o | $1.1bn |
| 7 | | Chk Oil | 00632 | — | Forvis Mazars Cpa Limited | 26 Jun 26 | Hlb Hodgson Impey Cheng Limited | 26 Jun 26 | No Change | Forvis Mazars has been the independent auditor since June 2020. As good corporate governance measure, the Company should | $28m |
| 8 | | Gemdale Ppt | 00535 | — | Ernst & Young | 29 Jun 26 | Crowe (Hk) Cpa Limited | 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 | $265m |
| 9 | | Xuanwu Cloud | 02392 | — | Pricewaterhousecoopers | 26 Jun 26 | Rongcheng (Hong Kong) Cpa Limited | 26 Jun 26 | Downgrade | Could not reach a consensus in respect of the proposed audit fee arrangement with PwC. In addition, the Board and the Au | $88m |
| 10 | | 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 | $5.5bn |
| 11 | | Shenzhenexpress | 00548 | — | Deloitte Touche Tohmatsu Cpa Llp | 17 May 26 | Kpmg Huazhen Llp | 17 May 26 | No Change | Pursuant to the requirements of the relevant state-owned assets supervisory authorities, the same auditor's consecutive | $665m |
| 12 | | Webx Holding | 00339 | — | Lif & Wong Cpa Limited | 02 Jun 26 | Mcmillan Woods (Hong Kong) Cpa Limited | 02 Jun 26 | No Change | For good corporate governance, the Company conducts an annual review on its auditor, after comprehensive consideration o | $33m |
| 13 | | Huashi Group | 01111 | — | Bdo Limited | 26 Jun 26 | Zszh (Hk) Fuson Cpa Limited | 26 Jun 26 | Downgrade | To promote good corporate governance, the Board and the audit committee have considered the necessity of changing the au | $24m |
| 14 | | Xiangxing Int | 01732 | — | Crowe (Hk) Cpa Limited | 25 Jun 26 | Rongcheng (Hong Kong) Cpa Limited | 25 Jun 26 | No Change | Considering Crowe has served as the auditor since its listing in 2017 for over 9 years, the Company has recently commenc | $30m |
| 15 | | Cirtek Hldgs | 01433 | — | Pricewaterhousecoopers | 29 May 26 | Grant Thornton Hong Kong Limited | 18 Jun 26 | Downgrade | Continuous disagreement in conducting the audit works in relation to the Overseas Payment. The company and PwC failed to | $21m |
| 16 | | Lopal Tech | 02465 | — | Ernst & Young | 29 May 26 | Ernst & Young Hua Ming Llp | 29 May 26 | No Change | In view of the change in the accounting standards for preparation of foreign financial statements, the Board further res | $217m |
| 17 | | Eda Group Hldgs | 02505 | — | Ernst & Young | 22 Jun 26 | Zhonghui Anda Cpa Limited | 22 Jun 26 | Downgrade | EY has been the auditor of the Company for consecutive years since 2020. Following the conclusion of a tender process, t | $42m |
| 18 | | Circ | 01763 | — | Shinewing (Hk) Cpa Limited | 26 May 26 | Shinewing Certified Public Accountants Llp | 26 May 26 | No Change | As the term of office of SHINEWING HK as the auditor of the Company will expire on the date of the 2025 AGM, and in view | $184m |
| 19 | | Qidian Guofeng | 01280 | — | Rongcheng (Hong Kong) Cpa Limited | 26 May 26 | Prism Hong Kong Limited | 26 May 26 | Downgrade | Having served the Company for two financial years, the Audit Committee considered it an appropriate juncture to conduct | $416m |
| 20 | | Fdb Holdings | 01826 | — | Oop Cpa & Co. | 22 May 26 | Rsm Hong Kong | 22 May 26 | No Change | In order to promote good corporate governance and maintain the independence and objectivity of the Company’s independent | $26m |
| 21 | | Yueyun Trans | 03399 | — | Bdo China Shu Lun Pan Certified Public Accountants Llp | 26 Jun 26 | Kpmg Huazhen Llp | 26 Jun 26 | Upgrade | BDO has provided audit services to the Group for five consecutive financial years In order to continuously optimize the | $38m |
| 22 | | Ai Health Tech | 01715 | — | Rongcheng (Hong Kong) Cpa Limited | 14 May 26 | Asian Alliance (Hk) Cpa Limited | 14 May 26 | Downgrade | Could not reach consensus on the audit fee. | $22m |
| 23 | | Boqi Env | 02377 | — | Ernst & Young | 29 May 26 | Confucius International Cpa Limited | 29 May 26 | Downgrade | As approved by the Shareholders at the AGM, Confucius International CPA Limited has been appointed as the Auditor. | $102m |
| 24 | | Liaoning Port | 02880 | — | Shinewing Certified Public Accountants (Llp) | 28 May 26 | Bdo China Shu Lun Pan Certified Public Accountants Llp | 28 May 26 | No Change | In order to improve the efficiency of audit services, strengthen the connection and synergy of audit work, and better ad | $550m |
| 25 | | Giant Biogene | 02367 | — | Ey | 30 Apr 26 | Kpmg | 30 Apr 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT -"Chronology of events in relation to the proposed change of auditors | $3.7bn |
| 26 | | 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 | $952m |
| 27 | | Cm-Energy | 00206 | — | Shinewing (Hk) Cpa Limited | 28 May 26 | Bdo Limited | 29 Jun 26 | No Change | In order to stay aligned with China Merchants Shipbuilding Industry Group, a controlling shareholder and holding company | $170m |
| 28 | | Airdoc-B | 02251 | — | Ernst & Young | 25 May 26 | Confucius International Cpa Limited | 26 Jun 26 | Downgrade | To further optimise the Group’s audit arrangements and cost management. | $141m |
| 29 | | Ch Xinhua Edu | 02779 | — | Kpmg | 16 Jun 26 | Rongcheng (Hong Kong) Cpa Limited | 16 Jun 26 | Downgrade | Retirement upon expiration of its current term of office as part of good corporate governance measure, beneficial to mai | $85m |
| 30 | | Seyond +1 | 02665 +1 | — | Deloitte Touche Tohmatsu | 18 Jun 26 | Kpmg | 18 Jun 26 | No Change | Based on the outcome of the assessment and with the recommendation of the Audit Committee, the Board has resolved that D | — |
| 31 | | Scholar Edu | 01769 | — | Pricewaterhousecoopers | 18 Jun 26 | Rongcheng (Hong Kong) Cpa Limited | 18 Jun 26 | Downgrade | Having considered that PricewaterhouseCoopers has served as the auditor for ten consecutive years, the Board initiated t | $107m |
| 32 | | Best Mart 360 | 02360 | — | Shinewing (Hk) Cpa Limited | 23 Jun 26 | Bdo Limited | 23 Jun 26 | No Change | In response to the planned change of auditor of China Merchants Hoi Tung Trading Company, the controlling shareholder, t | $220m |
| 33 | | True Partner | 08657 | — | Pkf Hong Kong Limited | 18 Jun 26 | Asian Alliance (Hk) Cpa Limited | 18 Jun 26 | Downgrade | PKF will retire as auditor upon expiration of its current term of office at the conclusion of the forthcoming annual gen | $25m |
| 34 | | Sun Kong Hldgs | 08631 | — | Mcmillan Woods (Hong Kong) Cpa Limited | 18 May 26 | Asian Alliance (Hk) Cpa Limited | 27 May 26 | Downgrade | As stated in the resignation letter from McMillan Woods - "Prior to the appointment as auditor of the Company, our inter | $3m |
| 35 | | Skymission Gp | 01429 | — | Asian Alliance (Hk) Cpa Limited | 24 Apr 26 | Target Cpa Limited | 27 May 26 | No Change | The Audit Committee has reviewed the audit fee proposal submitted by Asian Alliance and, after due consideration, is of | $51m |
| 36 | | Ab&B Bio-Tech-B | 02627 | — | Deloitte Touche Tohmatsu | 13 Apr 26 | Prism Hong Kong Limited | 27 May 26 | Downgrade | Deloitte Touche Tohmatsu expressed grave concerns over the commercial substance and business rationale of the Fund Inves | $1.1bn |
| 37 | | Stream Ideas | 08401 | — | Oop Cpa & Co. | 08 Apr 26 | Infinity Cpa Limited | 08 Apr 26 | No Change | SUPPLEMENTAL ANNOUNCEMENT: Chronology of events leading to the change of auditor. The reason leading to the resignation | $4m |
| 38 | | Honghua Group | 00196 | — | Deloitte Touche Tohmatsu | 30 Jun 26 | Bdo Limited | 30 Jun 26 | Downgrade | Retirement upon expiry of its term afterr four years; The company believes that a change of the external auditor is in t | $212m |
| 39 | | Kintor Pharma-B | 09939 | — | Pricewaterhousecoopers | 18 Jun 26 | Rongcheng (Hong Kong) Cpa Limited | 18 Jun 26 | Downgrade | Given the length of PwC’s tenure, since 2017, and in order to maintain good corporate governance and ensure the independ | $158m |
| 40 | | Changan Rh | 08139 | — | Pricewaterhousecoopers | 20 May 26 | Hlb Hodgson Impey Cheng Limited | 29 Jun 26 | Downgrade | PWC has been serving as the auditor of the Company for eleven consecutive years. Having taken into consideration the act | $6m |
| 41 | | Eternal Beauty | 06883 | — | Pricewaterhousecoopers | 16 Mar 26 | Rsm Hong Kong | 16 Mar 26 | Downgrade | PwC was unable to assess the nature, timing and scope of any additional audit procedures necessary or commit to a defini | $353m |
| 42 | | Seyond W30 | 02673 | — | Deloitte Touche Tohmatsu | 22 May 26 | Kpmg | 22 May 26 | No Change | The Board’s decision was made having taken into account the proposed fee of Deloitte compared with the fee rates offered | — |
| 43 | | Seyond | 02665 | — | Deloitte Touche Tohmatsu | 22 May 26 | Kpmg | 22 May 26 | No Change | The Board’s decision was made having taken into account the proposed fee of Deloitte compared with the fee rates offered | $1.3bn |
| 44 | | Za Online | 06060 | — | Pricewaterhousecoopers | 23 Jun 26 | Deloitte Touche Tohmatsu | 23 Jun 26 | No Change | To maintain good corporate governance practice in rotating the Company’s auditors after an appropriate period of time, g | $2.2bn |
| 45 | | Culturecom Hold | 00343 | — | Gary Cheng Cpa Limited | 18 May 26 | Ccth Cpa Limited | 22 May 26 | No Change | Engagement resources and timing constraints. Gary Cheng CPA had not formally received confirmation of the re-appointment | $28m |
| 46 | | Road King Infra | 01098 | — | Deloitte Touche Tohmatsu | 22 May 26 | Crowe (Hk) Cpa Limited | 22 May 26 | Downgrade | Having taken into account a comprehensive evaluation including the Group’s focus on cost control and the fact that Deloi | $59m |
| 47 | | Wai Kee Hold | 00610 | — | Deloitte Touche Tohmatsu | 22 May 26 | Crowe (Hk) Cpa Limited | 22 May 26 | Downgrade | Having taken into account a comprehensive evaluation, including the fact that Deloitte has served as the auditor for ove | $84m |
| 48 | | Build King Hold | 00240 | — | Deloitte Touche Tohmatsu | 22 May 26 | Crowe (Hk) Cpa Limited | 22 May 26 | Downgrade | Having taken into account a comprehensive evaluation, including the fact that Deloitte has served as the auditor for ove | $281m |
| 49 | | Nanhua Futures | 02691 | — | Confucius International Cpa Limited | 15 Jun 26 | Ernst & Young | 15 Jun 26 | Upgrade | The terms of office of the Company’s current domestic auditor, Pan-China Certified Public Accountants LLP and overseas | $136m |
| 50 | | Cosco Ship Dev | 02866 | — | Shinewing (Hk) Cpa Limited | 21 May 26 | Bdo Limited | 21 May 26 | No Change | ShineWing and SHINEWING (HK) have served as the Company’s annual auditors for eight and four consecutive years, respecti | $464m |