| BANK OF GANSU | 02139 | 30-Jun-26 | | | |
| CDB LEASING | 01606 | 02-Jun-26 | | | |
| FINSOFT FIN | 08018 | 17-Dec-25 | | | |
| MACAU LEGEND | 01680 | 01-Dec-25 | | | |
| CSSC SHIPPING | 03877 | 27-Nov-25 | | | |
| PIONEER GLOBAL | 00224 | 25-Nov-25 | | | |
| MAOYE INT'L | 00848 | 24-Oct-25 | | | |
| NATURE ENERGY T | 01597 | 20-Oct-25 | | | |
| BAIJIN LIFE SCI | 01466 | 28-Mar-25 | | | |
| SANBASE CORP | 08501 | 24-Jan-25 | | | |
| WONDERFUL SKY | 01260 | 23-Jan-25 | | | |
| USPACE TECH | 01725 | 23-Dec-24 | | | |
| KWONG MAN KEE | 08023 | 06-Dec-24 | | | |
| HATCHER GROUP | 08365 | 29-Aug-24 | | | |
| LANDSEA LIFE | 01965 | 24-Jul-24 | | | |
| REGENT PACIFIC | 00575 | 16-Jul-24 | | | |
| ZYBANK | 01216 | 17-May-24 | | | |
| CAPITAL ESTATE | 00193 | 10-May-24 | | | |
| YANKUANG ENERGY | 01171 | 28-Mar-24 | | | |
| CWT INT'L | 00521 | 15-Dec-23 | | | |
| CDAYENONFER | 00661 | 13-Dec-23 | | | |
| GP LOGISTICS | 08489 | 16-Nov-23 | | | |
| GBA HOLDINGS | 00261 | 08-Nov-23 | | | |
| LANDSEA MGMT | 00106 | 27-Oct-23 | | | |
| LINEKONG | 08267 | 30-Jun-23 | | | |
| BII TRANS TECH | 01522 | 27-Jun-23 | | | |
| ECOGREEN | 02341 | 04-May-23 | | | |
| KANGHUA HEALTH | 03689 | 03-Feb-23 | | | |
| BAR PACIFIC | 08432 | 30-Dec-22 | | | |
| CHINA CHENGTONG | 00217 | 25-Nov-22 | | | |
| TIME WATCH | 02033 | 24-Nov-22 | | | |
| KOALA FIN GP | 08226 | 11-Nov-22 | | | |
| HMVOD | 08103 | 09-Nov-22 | | | |
| KAISA CAPITAL | 00936 | 07-Nov-22 | | | |
| GOLDEN PONDER | 01783 | 24-Oct-22 | | | |
| ZALL SMARTCOM | 02098 | 17-Oct-22 | | | |
| GOME FIN TECH | 00628 | 26-Aug-22 | | | |
| BISON FINANCE | 00888 | 22-Jul-22 | | | |
| QINQIN FOODS | 01583 | 17-Jun-22 | | | |
| DESON DEV INT'L | 00262 | 14-Jan-22 | | | |
| C FIN SERVICES | 00605 | | | | |
| MOISELLE INT'L | 00130 | | | | |
| CHINA FOODS | 00506 | | | | |
| TOP EDUCATION | 01752 | | | | |
| GREENTECH INTL | 00195 | | | | |
| PAN ASIA DATA H | 01561 | 30-Dec-19 | 30-Jun-26 | | Baker Tilly Hong Kong has served the Company consecutively since 2019, and will retire upon expiration of its current term at the conclusion of the AGM. In order to maintain good corporate governance and ensure the independence and objectively of the audit, the Board considered that rotation of the auditor at an appropriate time would be in the best interests of the Company and the Shareholders as a whole. |
| STERLING GP | 01825 | 13-Mar-23 | 31-Mar-26 | | Unable to reach a consensus on the audit fee for the year ended 31 March 2026. |
| HING MING HLDGS | 08425 | 01-Mar-19 | 22-Dec-25 | | Could not reach a consensus on the fee for the audit of the consolidated financial statements of the Group for the year ending 31 March 2026. |
| POLY PPT SER | 06049 | 04-Nov-22 | 13-Nov-25 | | In order to coordinate the audit arrangements between the Company and its ultimate holding company and improve the efficiency of audit services |
| POLY PPT SER | 06049 | 04-Nov-22 | 13-Nov-25 | | Having considered the need to maintain good corporate governance practices and the Company’s normative development, and in order to coordinate the audit arrangement between the Company and its ultimate holding company and improve the efficiency of audit services. |
| POLY PROPERTY | 00119 | | 07-Nov-25 | | Unable to reach an agreement on the audit fee for the year ending 31 December 2025. |
| YUES INTL HLDG | 01529 | 29-Nov-22 | 18-Jul-25 | | Could not reach an agreement on the audit fee. |
| C TRANSMISSION | 00658 | | 27-Jun-25 | | The resolution regarding the re-appointment of Baker Tilly Hong Kong Limited as Auditors was not passed at the AGM, it resulted in a casual vacancy of the Auditors. |
| CH NETCOMTECH | 08071 | 29-Nov-18 | 26-Jun-25 | | Baker Tilly has been the auditor of the Company for seven continuous financial years. The Board and the audit committee of the Company (the “Audit Committee”) consider that rotation of the auditor of the Company after an appropriate period is a good corporate governance practice for maintaining independence and objectivity of the auditor of the Company. |
| FULLSHARE | 00607 | | 26-Jun-25 | | Resolution no. 4 in respect of the re-appointment of Baker Tilly Hong Kong Limited (“Baker Tilly”) as auditor of the Company has not been passed by the Shareholders at the AGM. |
| FULLSHARE | 00607 | | 26-Jun-25 | | Zhongxinghua’s decision to decline the appointment as the Company’s auditor prior to that general meeting. |
| TAUNG GOLD | 00621 | 22-Jul-24 | 15-Apr-25 | | In view of the Company’s future business plans and developments, to meet certain Shareholders’, potential investors’ and business partners’ expectations, the Board has reviewed the need for a change of auditor. Accordingly, the Board communicated with Baker Tilly on the above considerations, the necessity of having a reputable auditor from the four largest international accounting firms and the proposed change of auditor and Baker Tilly agreed to resign as auditor. |
| SMART DIGI TECH | 01159 | 09-Feb-23 | 17-Oct-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| BABYTREE GROUP | 01761 | 18-Dec-20 | 31-Aug-24 | | The Company and the Auditor have been unable to reach a consensus on the audit fee of the Auditor for the financial years ended 31 December 2022 and 2023 due to the additional work arising from the media news. After considering the facts and circumstances, the Audit Committee, having been delegated the power to oversee the effectiveness of the external auditors, was of the view that it would be in the best interest of the Company and its shareholders (the “Shareholders”) as a whole to replace the Auditor with another sizeable accounting firm, and therefore made a recommendation to the Board to seek the approval of the Shareholders regarding the Proposed Removal. |
| SANXUN GROUP | 06611 | | 28-Aug-24 | | Involvement in a professional misconduct with respect to its audit work for a listed company in Mainland China. |
| CINDA INTL HLDG | 00111 | 22-May-23 | 12-Jun-24 | | Retirement upon expiration of its current term of office |
| ITE HOLDINGS | 08092 | 20-Apr-07 | 30-Apr-24 | | Unable to reach an agreement on the proposed audit fee for the financial year ended 31 March 2024. |
| PACIFIC LEGEND | 08547 | 29-Jun-18 | 15-Dec-23 | | Could not reach an agreement on the level of audit fees. |
| DCWT | 03768 | 29-Jun-22 | 29-Jun-23 | | Professional risk associated with the audit, the available internal resources in light of current work flows and the level of audit fees. |
| AURUM PACIFIC | 08148 | 14-Jan-13 | 16-Dec-22 | | Unable to reach a consensus on the audit fee for the audit of the Group for the year ending 31 December 2022. |
| QIANHAI HEALTH | 00911 | | 28-Oct-22 | | Could not reach a mutual agreement on the audit fee for the Group’s financial year ending 31 December 2022. |
| SOLOMON WW HLDG | 08133 | 09-Dec-16 | 29-Jun-22 | | Professional risk associated with the audit, available internal resources in light of current workflow and the level of audit fees. |
| CNBM | 03323 | 30-Dec-10 | 30-May-22 | | Applicable SASAC Requirements on restrictions in respect of the number of years of audit services that an accounting firm can continuously provide to a central state-owned enterprise and its subsidiaries |