| True Partner | 08657 | 18-Jun-26 | | | |
| Ai Health Tech | 01715 | 14-May-26 | | | |
| Tbks Hldgs | 01960 | 27-Jun-25 | | | |
| A Metaverse | 01616 | 18-Jun-25 | | | |
| Yufengchang Hld | 08631 | 17-Apr-25 | | | |
| Unitas Hold | 08020 | 31-Mar-25 | | | |
| China Infra Inv | 00600 | 11-Oct-23 | | | |
| Lai Group | 08455 | 07-Apr-22 | | | |
| Uba Investments | 00768 | 23-Mar-22 | | | |
| Upbest Group | 00335 | 23-Mar-22 | | | |
| Ausupreme | 02031 | 18-Mar-22 | | | |
| New Concepts | 02221 | | | | |
| Skymission Gp | 01429 | 27-Feb-24 | 24-Apr-26 | | The Audit Committee has reviewed the audit fee proposal submitted by Asian Alliance and, after due consideration, is of the view that the proposed fee level may not be commensurate with the current financial capacity of the Group. Asian Alliance decided to tender the resignation following the Company’s formal request, along with other factors such as professional risk associated with the audit, the level of audit fees and the available internal resources in light of the current workflow of Asian Alliance. Asian Alliance has confirmed in its resignation letter that except for the matter described in the “Material Uncertainty related to Going Concern” paragraph included in its 2025 independent auditor’s report, there are no circumstances connected with its resignation that need to be brought to the attention of the Shareholders |
| Polyfair Hldgs | 08532 | 26-Mar-24 | 19-Mar-26 | | Inability to reach a consensus on the audit fee in respect of the audit for the year ending 31 March 2026. |
| Times Uni Gp | 02310 | 12-Jan-22 | 30-Oct-25 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2025. The Audit Committee and the Board of Directors have decided not to proceed with Asian Alliance’s audit services for the year ending 31 December 2025 and requested Asian Alliance to resign. |
| Well Link Sec | 08350 | 21-Oct-20 | 12-Dec-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2024. |
| King Stone Engy | 00663 | 30-Nov-22 | 26-Apr-24 | | Asian Alliance is unable to provide an estimated timetable nor to determine the nature, timing and extent of additional procedures that are further required to complete the audit. |
| Adway | 06189 | 29-Sep-22 | 31-Jul-23 | | The Company and Asian Alliance cannot reach a consensus on the audit work done and timetable. |
| Silver Base | 00886 | 30-Mar-22 | 11-May-23 | | Asian Alliance took into account their available internal resources in the light of their current workflows and after careful consideration, they had decided to tender the resignation as auditors of the Company. |
| China Baoli Tec | 00164 | 19-Apr-18 | 24-Apr-23 | | Taking into account many factors including the level of audit fees, the available internal resources in light of the current work flow and the professional risk associated with the audit. The Auditors wish to draw the attention of holders of securities of the Company and Creditors that they have issued a disclaimer of opinion in Asian Alliance’s auditor’s report dated 30 June 2022 on the consolidated financial statements of Company for the year ended 31 March 2022. |
| Wah Yan-New | 00648 | 15-Feb-22 | 24-Feb-23 | | Could not reach a consensus on the accounting treatments and lack of access to books and records of certain subsidiaries. |
| Ozner Water | 02014 | | 19-Aug-22 | | Company is in the process of carrying out a restructuring and the Joint and Several Liquidators of the Company intend to engage another auditor to perform the audit for the financial statements of the Company to facilitate the restructuring. |
| Sino Energy Int | 01096 | | 06-May-22 | | Could not complete the audit of the Group’s financial results for the year ended 31 December 2019 due to unresolved key audit and financial reporting issues, the need for an external independent professional party to perform an investigation, and inability to reach consensus on additional charges for extra work required. |
| Dragon King Gp | 08493 | 20-Dec-19 | 03-Mar-22 | | Professional risk associated with the audit, the level of audit fees and their available internal resources in the light of their current workflows. Asian Alliance has advised in its resignation letter that there are no matters that need to be brought to the attention of the Company’s shareholders (the “Shareholders”) except that Asian Alliance issued a disclaimer of opinion on the Company’s consolidated financial statements for the year ended 31 December 2020. |
