| HONGHUA GROUP | 00196 | 30-Jun-26 | | | |
| CM-ENERGY | 00206 | 29-Jun-26 | | | |
| BEST MART 360 | 02360 | 23-Jun-26 | | | |
| GR LIFE STYLE | 00108 | 04-Jun-26 | | | |
| COSCO SHIP DEV | 02866 | 21-May-26 | | | |
| QEEKA HOME | 01739 | 05-Dec-25 | | | |
| POLY PPT SER | 06049 | 13-Nov-25 | | | |
| POLY PROPERTY | 00119 | 07-Nov-25 | | | |
| TAILAM TECHCON | 06193 | 06-Nov-25 | | | |
| SUNFONDA GP | 01771 | 31-Oct-25 | | | |
| MILLION CITIES | 02892 | 04-Aug-25 | | | |
| VALUES CULTURAL | 01740 | 25-Jul-25 | | | |
| OCT (ASIA) | 03366 | 30-Jun-25 | | | |
| XINKONG INT CAP | 00993 | 27-Jun-25 | | | |
| CHINAGOLDINTL | 02099 | 26-Jun-25 | | | |
| CAPITAL ENV | 03989 | 28-May-25 | | | |
| PROSPER CONS | 06816 | 23-Dec-24 | | | |
| CHANGYOU ALLI | 01039 | 17-Dec-24 | | | |
| HUANENG POWER | 00902 | 12-Dec-24 | | | |
| TAKBO GROUP | 08436 | 09-Dec-24 | | | |
| QINGCI GAMES | 06633 | 29-Nov-24 | | | |
| PURAPHARM | 01498 | 28-Nov-24 | | | |
| JY GAS | 01407 | 22-Nov-24 | | | |
| KIMOU ENVIRON | 06805 | 20-Nov-24 | | | |
| CHINA TING | 03398 | 15-Nov-24 | | | |
| ROYAL DELUXE | 03789 | 04-Nov-24 | | | |
| PROSPER FUTURE | 01259 | 31-Oct-24 | | | |
| FURNIWEB | 08480 | 25-Oct-24 | | | |
| DL HOLDINGS GP | 01709 | 23-Oct-24 | | | |
| BIOSINO BIO-TEC | 08247 | 17-Oct-24 | | | |
| UNQ HOLDINGS | 02177 | 13-Sep-24 | | | |
| DESUN SERVICES | 02270 | 27-Jun-24 | | | |
| CINDA INTL HLDG | 00111 | 27-Jun-24 | | | |
| SH PIONEER HLDG | 01345 | 24-May-24 | | | |
| MODERN LAND | 01107 | 08-Apr-24 | | | |
| QINGDAO HLDGS | 00499 | 19-Jan-24 | | | |
| LINGBAO GOLD | 03330 | 20-Dec-23 | | | |
| TIME INTERCON | 01729 | 28-Aug-23 | | | |
| YESTAR HEALTH | 02393 | 28-Jul-23 | | | |
| CHEN LIN EDU | 01593 | 26-Jul-23 | | | |
| MIE HOLDINGS | 01555 | 06-Jul-23 | | | |
| SINO-OCEAN SERV | 06677 | 15-Jun-23 | | | |
| CDB LEASING | 01606 | 07-Jun-23 | | | The term of the existing accounting firms engaged by the Company will expire upon the conclusion of the 2025 Annual Shareholders’ Meeting\. The Company proposed to change the accounting firms. |
| RICI HEALTH | 01526 | 14-Dec-22 | | | |
| SINO-OCEAN GP | 03377 | 11-Nov-22 | | | |
| CHEN XING | 02286 | 02-Sep-22 | | | |
| SUNAC | 01918 | 08-Jul-22 | | | |
| DOWELL SERVICE | 02352 | 28-Jun-22 | | | |
| R&F PROPERTIES | 02777 | 10-Jun-22 | | | |
| JIANGXI BANK | 01916 | 24-May-22 | | | |
| CMGE | 00302 | 08-Apr-22 | | | |
| GOLDIN FIN HOLD | 00530 | 07-Mar-22 | | | |
| HEVOL SERVICES | 06093 | 06-Jan-22 | | | |
| CITIC FAMC | 02799 | | | | |
| COSCO SHIP PORT | 01199 | | | | |
| TOP SPRING | 03688 | | | | |
| TRAD CHI MED | 00570 | | | | |
| ZHUGUANG HOLD | 01176 | | | | |
| HUASHI GROUP | 01111 | 31-Oct-23 | 26-Jun-26 | | To promote good corporate governance, the Board and the audit committee have considered the necessity of changing the auditor. After careful consideration, the Board resolved that BDO will not be re-appointed upon the conclusion of the AGM. |
| APAC RESOURCES | 01104 | 27-Jun-23 | 27-Apr-26 | | To align with the audit arrangements between the Company with that of its controlling shareholder and to enhance the efficiency of the audit services. |
| APAC RES W2712 | 02478 | 27-Jun-23 | 27-Apr-26 | | To align with the audit arrangements between the Company with that of its controlling shareholder and to enhance the efficiency of the audit services. |
| UNI PRINTSHOP | 08448 | 12-Dec-18 | 04-Apr-26 | | CLARIFICATION ANNOUNCEMENT - The Company wishes to clarify the disclosure in the Announcement that BDO resigned as auditor of the Company as BDO was unable to agree the audit fee for the financial year ended 31 March 2026. |
| UNI PRINTSHOP | 08448 | 12-Dec-18 | 04-Apr-26 | | In accordance with the mandatory requirements under the Code of Ethics for Professional Accountants applicable to Public Interest Entities, the audit engagement partner shall not act in such roles for a period of more than seven cumulative years. |
| LEADER EDU | 01449 | 24-Feb-25 | 24-Feb-26 | | SUPPLEMENTAL ANNOUNCEMENT: THE CHRONOLOGY OF EVENTS LEADING TO THE CHANGE OF AUDITORS. BDO did not seek for re-appointment as auditors at the AGM as the Board could not reach a consensus with BDO on the audit fee |
| LAJIN ENT | 08172 | 21-Dec-21 | 09-Jan-26 | | SUPPLEMENTAL ANNOUNCEMENT: In view of the financial situation of the Company, the Audit Committee considered that a more stringent cost control and prioritizing an auditor with a more competitive quotation is in the best interest of the Company and the Shareholders. |
| ZYY | 08223 | 03-Dec-20 | 08-Dec-25 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2025. |
| ZYY | 08223 | 03-Dec-20 | 08-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT: Taking into account that Jon Gepsom currently has over 10 listed audit clients in Hong Kong and that the engagement director has over 20 years’ experience in auditing listed companies in Hong Kong, the Audit Committee is satisfied that Jon Gepsom is independent, suitable and capable to complete the audit in accordance with the proposed timetable, and does not expect the change of auditor to have any material adverse impact on the annual audit of the Group. |
| WEIYE HOLDINGS | 01570 | 05-Dec-19 | 30-Nov-25 | | SUPPLEMENTAL ANNOUNCEMENT - Key Considerations Of The Audit Committee & Chronology Of Events Leading To The Change Of Auditor.
|
| SINOHYTEC | 02402 | 28-Jun-24 | 27-Nov-25 | | Could not reach consensus on the audit fee.. Further Information on key considerations of the Audit Committee and the Board approval on the change of Auditors |
| WEIYE HOLDINGS | 01570 | 05-Dec-19 | 07-Nov-25 | | Could not reach an agreement on the audit fee for the financial year ending 31 December 2025. |
| TIANJUDIHE | 02479 | 20-Jun-24 | 30-Oct-25 | | Unable to establish a definitive audit timetable for the unresolved audit matters, and could not provide a fee estimate for the additional work related to the outstanding report to be issued by the independent investigator. Therefore, as the Company could not reach an agreement with BDO on the timetable and the possible additional fee for the completion of audit, the Board believes that it is in the best interests of the Company and its shareholders to engage another external auditor and complete the audit as soon as practicable. |
| CHINA MED&HCARE | 00383 | 22-Dec-23 | 24-Oct-25 | | To align the audit arrangements between the Company with that of its ultimate holding company and intermediate holding company (which are using Deloitte as their auditors) with a view to enhancing the efficiency of the audit services. |
| MEXAN | 00022 | | 22-Oct-25 | | Could not reach an agreement on the proposed audit fee for the financial year ending 31 March 2026 as a result of the change in business segments of the Group in FY2026. |
| ELATE HOLDINGS | 00076 | | 01-Aug-25 | | Could not reach a consensus on the audit fee for the audit of the Group for the financial year ended 31 December 2025. |
| TBKS HLDGS | 01960 | 16-Sep-19 | 27-Jun-25 | | Could not reach a consensus on the audit fee for the financial year ending 30 June 2025. |
| HG SEMI | 06908 | 16-Dec-16 | 28-May-25 | | BDO retired as the auditors of the Company at the conclusion of the AGM upon the expiration of its current term of office and will not be re-appointed as the auditors of the Company at the AGM. |
| WEIHAI BANK | 09677 | 29-Sep-20 | 21-May-25 | | Based on comprehensive consideration of the current business development, the demand for auditing services in the future and the limit on tenure of international auditors, and pursuant to the requirements of the Administrative Measures for State-owned Financial Enterprises to Select and Engage Accounting Firms (Cai Jin [2020] No. 6) issued by the Ministry of Finance of the PRC, and based on the principle of prudence, the Bank proposed to change its domestic and international auditors after performing procedures for open selection, and has reached agreements with Zhongxinghua Certified Public Accountants LLP and BDO Limited respectively that it will not re-appoint them as the domestic and international auditors at the 2024 AGM. |
| NEW CONCEPTS | 02221 | 12-Apr-19 | 23-Apr-25 | | Could not reach a consensus on the audit fee for the FY 2025. BDO considered the removal of Mr. Lin JiaKuang as a non-executive director and the news about the Company’s second-largest shareholder might indicate increased audit risks and more extensive audit work, resulting in an increase in audit fee significantly. The Company's second-largest shareholder reduced its shareholding from approximately 7.07% to approximately 4.57% on 1 April 2025. Following the disposal, this shareholder is no longer the second-largest shareholder. |
| KPA-BM HLDGS | 02663 | 30-Sep-15 | 10-Mar-25 | | Having considered the superiority of professional competence, industry experience and resource allocation of respective potential incoming professional accounting firms, the Board and the Audit Committee are satisfied that a change of auditor would enhance the level of corporate governance of the Company given the long tenure of BDO as auditor of the Company. |
| KONG SUN HOLD | 00295 | | 07-Jan-25 | | BDO was not able to reach a consensus with the Company on the audit fee for the year ended 31 December 2024. |
| JX ENERGY | 03395 | 26-Mar-21 | 24-Dec-24 | | The expected audit fee of the Company’s financial statements for the year ending 31 December 2024 from BDO may not be competitive, given the current scale of the Company’s operations and current market conditions. |
| BANK OF GUIZHOU | 06199 | 16-Jun-22 | 20-Dec-24 | | Did not reach a consensus on the 2024 audit fees. Resigned international auditor: BDO Limited and domestic auditor BDO China Shu Lun Pan Certified Public Accountants LLP, appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP |
| VIRTUALMIND-NEW | 01520 | 27-Nov-13 | 06-Dec-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. BDO confirmed that, except for the above, there are no other matters in relation to its resignation as the auditor of the Company that need to be brought to the attention of the shareholders of the Company. |
| GILSTON GROUP | 02011 | 14-Dec-17 | 08-Nov-24 | | For the purpose of maintaining good corporate governance, the Board is of the view that the Company’s auditor should be considered for rotation after an appropriate period of time. The Board considers that a rotation of auditor will help enhance the independence of the auditor as BDO had been the auditor of the Company for 7 consecutive financial periods. |
| SHENG YUAN HLDG | 00851 | | 31-Oct-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2024. |
| GRAND OCEAN AR | 00065 | | 30-Oct-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| FINELAND LIVING | 09978 | 31-Oct-17 | 28-Oct-24 | | Unable to reach a consensus in respect of the audit fees for the year ending 31 December 2024. The audit committee of the Company has reviewed the audit fee proposal provided by BDO and considered that the estimated fee level may not commensurate with the current operation scale of the Group. Given the more competitive fee proposals from other firms that possess the necessary capabilities and competence to serve as the independent auditor, the Board, with the recommendation of the Audit Committee, is satisfied that the resignation of BDO is in the interest of the Company and the shareholders of the Company as a whole. |
| CHINA BLUECHEM | 03983 | 31-May-18 | 21-Oct-24 | | Not Specified. Appointed international auditor: Forvis Mazars CPA Limited and domestic auditor: Mazars ZSZH Certified Public Accountants LLP |
| CHINA BLUECHEM | 03983 | 31-May-18 | 21-Oct-24 | | Not Specified. Resigned international auditor: BDO Limited and domestic auditor BDO China Shu Lun Pan CPAs, appointed international auditor: Forvis Mazars CPA Limited and domestic auditor: Mazars ZSZH Certified Public Accountants LLP |
| V&V TECH | 08113 | 04-Dec-20 | 26-Sep-24 | | Could not reach a consensus on the audit fee. |
| CROSSTEC | 03893 | 30-Aug-16 | 29-Jul-24 | | Could not reach a consensus on the audit fee for the financial year ended 30 June 2024. |
| UNITY GP HLDGS | 01539 | 13-Mar-15 | 12-Jul-24 | | Unable to reasonably estimate the time required for completion of the audit work for the annual results for the year ended 31 March 2024. |
| PUJIANG INTL | 02060 | 17-May-19 | 09-Jul-24 | | The Company did not accept the additional audit fee quoted by BDO for the audit of the consolidated financial statements of the Group for the year ended 31 December 2023. |
| PUJIANG INTL | 02060 | 17-May-19 | 09-Jul-24 | | Not Specified |
| GREATWALLE INC | 08315 | 13-Aug-14 | 05-Jun-24 | | Could not reach a consensus in respect of the audit fee for the year ended 31 March 2024. |
| CNNC INT'L | 02302 | 06-Aug-20 | 20-May-24 | | Retirement for maintaining good corporate governance practice and enhancing its standard |
| KINGKEY INT CUL | 00550 | | 06-May-24 | | Non-acceptance by the Company of the proposed increase in audit fee and slow response of the Company in providing the requested information and explanations. |
| BOILLHEALTHCARE | 01246 | 22-Feb-19 | 23-Apr-24 | | Unable to reach an agreement on the audit fee for the financial year ended 31 March 2024. |
| CH OVS G OCEANS | 00081 | | 22-Apr-24 | | Change of auditor after an appropriate period of time is a good corporate governance measure to ensure the independence and objectivity of external audit services. |
| COASTAL GL | 01124 | 18-May-18 | 27-Mar-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2024. |
| COASTAL GL | 01124 | 18-May-18 | 27-Mar-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2024. |
| CROWNICORP | 00727 | | 26-Mar-24 | | Could not reach a consensus on a mutually acceptable audit timetable. |
| ZHAOBANGJI PPT | 01660 | 25-Apr-22 | 20-Mar-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2024. |
| P.B. GROUP | 08331 | 30-Jun-20 | 13-Mar-24 | | Unable to reach a consensus on the audit fee for the financial year ending 31 March 2024. |
| ARTINI HLDG | 00789 | | 04-Mar-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2024. |
| GRAND TALENTS | 08516 | 06-Feb-20 | 29-Feb-24 | | Unable to reach consensus regarding the audit fee for the financial year ending 31 March 2024 |
| EXPERT SYS | 08319 | 30-Mar-16 | 02-Feb-24 | | Cannot reach a consensus on the audit fee for the financial year ending 31 March 2024. |
| FLYDOO TECH | 08069 | 01-Nov-21 | 31-Jan-24 | | Could not reach a consensus on the audit fee. |
| ZHENGWEI GROUP | 02147 | 30-Dec-22 | 17-Jan-24 | | Could not reach a consensus on the revised audit fee for the financial year ended 31 December 2023. |
| HUISEN INTL | 02127 | 14-Dec-20 | 21-Dec-23 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2023. |
| DIFFER GP AUTO | 06878 | 03-Dec-13 | 30-Nov-23 | | Could not reach consensus on the proposed audit fee for the financial year ending 31 December 2023. |
| CHINA LUDAO | 02023 | 01-Aug-18 | 29-Nov-23 | | Unable to reach a consensus on the proposed audit fee for the audit of the Company’s consolidated financial statements for the financial year ending 31 December 2023. |
| CHAMP ALLI INTL | 01629 | 05-Nov-20 | 17-Nov-23 | | Could not reach a consensus on the audit fee. |
| WANKA ONLINE | 01762 | 15-Jan-21 | 10-Nov-23 | | Could not reach a consensus on the audit fee. |
| SINCEREWATCH HK | 00444 | | 09-Nov-23 | | Could not reach a consensus on the audit fees in respect of the audit of the Company’s consolidated financial statements for the year ending 31 March 2024. |
| BEST MART 360 | 02360 | 28-Dec-18 | 01-Nov-23 | | Appointment of SHINEWING as auditors of the Company would align the audit arrangements between the Company and its holding company with a view to enhancing the synergy and efficiency of audit works. |
| SHANGHAI XNG | 03666 | 29-Jun-21 | 31-Oct-23 | | Could not reach a consensus on the audit fee. |
| CNE TECH CORP | 00611 | | 31-Oct-23 | | Unable to reach a consensus on the audit fee for the year ending 31 December 2023. |
| GOFINTECH INNOV | 00290 | | 30-Oct-23 | | Could not reach a consensus on the proposed audit fees for the year ending 31 March 2024. |
| SILVER TIDE | 01943 | 28-Aug-20 | 20-Jul-23 | | The board of directors of the Company (the “Board”) hereby announces that considering changing the auditor of the Company after an appropriate period is a good corporate governance that will help to enhance the independence of the auditor of the Company and the effectiveness of audit services, the Company has reached a mutual understanding with BDO Limited (“BDO”) on the non-renewal of its appointment. |
| CHYY GP | 08128 | 10-Nov-22 | 23-Jun-23 | | (i) The Company indicated that it would not pay the second installment of the agreed audit fee and did not accept the proposed additional audit fee submitted to the Company; (ii) The Company has not provided BDO with the outstanding information timely in order for BDO to meet the suggested annual results announcement timetable of the Company. |
| CHYY GP | 08128 | 10-Nov-22 | 23-Jun-23 | | The Company indicated that it would not pay the second instalment of the agreed audit fee and did not accept the proposed additional audit fee submitted to the Company; The Company has not provided BDO with the outstanding information timely in order for BDO to meet the suggested annual results announcement timetable of the Company. |
| ENDURANCE-NEW | 00575 | | 21-Jun-23 | | Conducted an external audit tender process in accordance with good corporate governance practice. |
| FUTURE DATA | 08229 | 29-Jun-16 | 13-Jun-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| FY FINANCIAL | 08452 | 10-May-17 | 09-May-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| STERLING GP | 01825 | 29-Sep-18 | 13-Mar-23 | | Unable to reach a consensus in respect of the proposed audit fee. |
| KINGWISOFT TECH | 08295 | 01-Dec-20 | 03-Mar-23 | | Could not reach a consensus on the audit fee and audit timetable for the financial year ending 31 March 2023. |
| CHINA HONGBAO | 08316 | 28-Jul-15 | 23-Feb-23 | | Unable to reach an agreement on the proposed audit fee for the year ending 31 March 2023. |
| CHINA SAFTOWER | 08623 | 24-Jun-20 | 15-Feb-23 | | Could not reach a consensus on the audit fee. |
| IB SETTLEMENT | 00147 | | 06-Feb-23 | | Unable to reach a consensus on the audit fee for the audit of the consolidated financial statements of the Group for the year ending 31 March 2023. |
| IAG HOLDINGS | 08513 | 29-May-20 | 18-Jan-23 | | Could not reach a consensus on the auditors’ remuneration in respect of the audit of the Group’s consolidated financial statements for the year ended 31 December 2022. |
| BAR PACIFIC | 08432 | 30-Oct-19 | 30-Dec-22 | | Inability to reach a consensus on the audit fee for the year ending 31 March 2023. |
| GLORYSUNFIN-NEW | 01282 | 14-Dec-18 | 21-Dec-22 | | Could not reach consensus with BDO regarding the auditor’s remuneration for the audit of the consolidated financial statements of the Group for the year ending 31 December 2022. |
| ORIENTSEC INT | 08001 | 21-Jul-15 | 16-Dec-22 | | BDO is unable to reach a consensus with the Company on the audit fee for the audit of the consolidated financial statements of the Group for the year ending 31 December 2022. |
| UNITY ENT | 02195 | 19-Mar-21 | 13-Dec-22 | | (1) the Board considers that the rotation of its auditor after an appropriate period of time will enhance the independence of our auditor and our corporate governance practice; and (2) BDO and the Company could not reach a consensus in respect of the audit fee of the Company for the financial year ending 31 December 2022. |
| KASEN | 00496 | | 09-Dec-22 | | Could not reach a consensus in respect of the audit fee of the Company for the year ending 31 December 2022. |
| EG LEASING | 00379 | | 08-Dec-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| GAMEONE | 08282 | 31-Dec-15 | 30-Nov-22 | | Could not reach a consensus on the audit fee. |
| CHINA CHENGTONG | 00217 | | 25-Nov-22 | | A rotation of audit firm can enhance the independence of the auditors and also enable the Company to benefit from fresh perspectives and views of another professional firm. |
| OPTIMA AUTO | 08418 | 27-Sep-19 | 24-Nov-22 | | Unable to reach consensus regarding the auditor’s remuneration for the audit of the consolidated financial statements. |
| FIRE ROCK | 01909 | 29-Jan-16 | 11-Nov-22 | | The Company has not been able to reach a consensus with BDO on finalising a mutually acceptable schedule for commencing the audit work in relation to the consolidated financial statements of the Group for the year ended 31 December 2021. |
| FIRE ROCK | 01909 | 29-Jan-16 | 11-Nov-22 | | Not Specified |
| HUOBI TECH | 01611 | 09-Nov-16 | 07-Nov-22 | | Could not reach a consensus on the audit fee. |
| POLY PPT SER | 06049 | 09-Dec-19 | 04-Nov-22 | | Requirements on the term of service of accounting firms under the Circular on the Issues Relating to Accounting Firms Undertaking Audit of Final Financial Accounts of Central State-Owned Enterprises. Resignation of BDO China and BDO as the domestic and overseas auditors; Appointment of Baker Tilly China and Baker Tilly HK as the domestic and overseas auditors |
| PUTIAN COMM | 01720 | 27-Oct-17 | 28-Oct-22 | | Unable to reach consensus regarding the auditor’s remuneration for the year ending 31 December 2022. |
| GOLDEN PONDER | 01783 | 07-Aug-18 | 24-Oct-22 | | Could not reach a consensus in respect of the audit fee for the year ending 31 March 2023. |
| ZALL SMARTCOM | 02098 | 11-Nov-21 | 17-Oct-22 | | Could not reach a consensus on the audit fee for the year ending 31 December 2022. |
| FOUNTAIN SET | 00420 | | 28-Sep-22 | | Reached the prescribed time limit of consecutive number of years of audit engagement. |
| CHINA SAITE | 00153 | | 22-Aug-22 | | Could not reach a consensus on the audit fee for the financial year ended 31 December 2021. |
| DT CAPITAL | 00356 | | 08-Aug-22 | | Could not reach a consensus on the audit fee. |
| SFCE | 01165 | 07-Sep-05 | 18-Jul-22 | | Due to the level of audit fees. |
| CORE ECON INV | 00339 | | 15-Jul-22 | | Could not reach a consensus on the audit fee. |
| ZHI SHENG GP | 08370 | 30-Dec-16 | 15-Jun-22 | | Could not reach a consensus in respect of the audit fee of the Company for the eighteen months ending 30 June 2022. |
| RONGZHONG FIN | 03963 | 06-Nov-17 | 08-Apr-22 | | BDO and the Company have not been able to reach an agreement on the audit fee for the financial year ended 31 March 2022. |
| CHINA TANGSHANG | 00674 | | 01-Mar-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2022. |
| CHINA INV DEV | 00204 | | 25-Feb-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2022. |
| OOH HOLDINGS | 08091 | 23-Dec-16 | 07-Feb-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2022. |
| CHINA FORTUNE | 00110 | | 17-Jan-22 | | Could not reach a consensus on the audit fee for the financial year ended 31 December 2021. |