| Domaine Power Holdings Limited | 00442 | 29-Sept-26 | | | |
| Domaine Power Holdings Limited | 00442 | 22-Sept-26 | | | |
| CHINA DEVELOPMENT BANK FINANCIAL LEASING CO., LTD. | 01606 | 30-Jun-26 | | | |
| Bank of Gansu Co., Ltd. | 02139 | 30-Jun-26 | | | |
| CHINA DEVELOPMENT BANK FINANCIAL LEASING CO., LTD. | 01606 | 02-Jun-26 | | | |
| Finsoft Financial Investment Holdings Limited | 08018 | 17-Dec-25 | | | |
| Macau Legend Development Limited | 01680 | 01-Dec-25 | | | |
| CSSC (Hong Kong) Shipping Company Limited | 03877 | 27-Nov-25 | | | |
| PIONEER GLOBAL GROUP LIMITED | 00224 | 25-Nov-25 | | | |
| Maoye International Holdings Limited | 00848 | 24-Oct-25 | | | |
| China Nature Energy Technology Holdings Limited | 01597 | 20-Oct-25 | | | |
| Baijin Life Science Holdings Limited | 01466 | 28-Mar-25 | | | |
| Sanbase Corporation Limited | 08501 | 24-Jan-25 | | | |
| Wonderful Sky Financial Group Holdings Limited | 01260 | 23-Jan-25 | | | |
| USPACE Technology Group Limited | 01725 | 23-Dec-24 | | | |
| KWONG MAN KEE GROUP LIMITED | 08023 | 06-Dec-24 | | | |
| TOP EDUCATION GROUP LTD (AU) | 01752 | 29-Nov-24 | | | |
| Hatcher Group Limited | 08365 | 29-Aug-24 | | | |
| Landsea Green Life Service Company Limited | 01965 | 24-Jul-24 | | | |
| China Foods Limited | 00506 | 22-Jul-24 | | | |
| Regent Pacific Group Limited | 00575 | 16-Jul-24 | | | |
| China Foods Limited | 00506 | 25-Jun-24 | | | |
| Yankuang Energy Group Company Limited | 01171 | 21-Jun-24 | | | |
| ZHONGYUAN BANK CO., LTD. | 04617 | 21-Jun-24 | | | |
| ZHONGYUAN BANK CO., LTD. | 01216 | 21-Jun-24 | | | |
| ZHONGYUAN BANK CO., LTD. | 01216 | 17-May-24 | | | |
| CAPITAL ESTATE LIMITED | 00193 | 10-May-24 | | | |
| Yankuang Energy Group Company Limited | 01171 | 28-Mar-24 | | | |
| CWT International Limited | 00521 | 15-Dec-23 | | | |
| China Daye Non-Ferrous Metals Mining Limited | 00421 | 13-Dec-23 | | | |
| China Daye Non-Ferrous Metals Mining Limited | 00661 | 13-Dec-23 | | | |
| Grand Power Logistics Group Limited | 08489 | 16-Nov-23 | | | |
| GBA Holdings Limited | 00261 | 08-Nov-23 | | | |
| Landsea Green Management Limited | 00106 | 27-Oct-23 | | | |
| Linekong Interactive Group Co., Ltd. | 08267 | 30-Jun-23 | | | |
| BII Railway Transportation Technology Holdings Company Limited | 01522 | 27-Jun-23 | | | |
| Guangdong Kanghua Healthcare Group Co., Ltd. | 03689 | 03-Feb-23 | | | |
| Bar Pacific Group Holdings Limited | 08432 | 30-Dec-22 | | | |
| Yues International Holdings Group Limited | 08457 | 29-Nov-22 | | | |
| CHINA CHENGTONG DEVELOPMENT GROUP LIMITED | 00217 | 25-Nov-22 | | | |
| Time Watch Investments Limited | 02033 | 24-Nov-22 | | | |
| KOALA Financial Group Limited | 08226 | 11-Nov-22 | | | |
| hmvod Limited | 08103 | 09-Nov-22 | | | |
| Kaisa Capital Investment Holdings Limited | 00936 | 07-Nov-22 | | | |
| Envision Greenwise Holdings Limited | 01783 | 24-Oct-22 | | | |
| Zall Smart Commerce Group Ltd. | 02098 | 17-Oct-22 | | | |
| Tong Tong AI Social Group Limited | 00628 | 26-Aug-22 | | | |
| Qinqin Foodstuffs Group (Cayman) Company Limited | 01583 | 17-Jun-22 | | | |
| China Financial Services Holdings Limited | 00605 | 25-Apr-22 | | | |
| MOISELLE INTERNATIONAL HOLDINGS LIMITED | 00130 | 11-Apr-22 | | | |
| DESON DEVELOPMENT INTERNATIONAL HOLDINGS LIMITED | 00262 | 14-Jan-22 | | | |
| Lai Si Enterprise Holding Limited | 02266 | 23-Dec-21 | | | |
| SING TAO NEWS CORPORATION LIMITED | 01105 | 20-Dec-21 | | | |
| AB Builders Group Limited | 01615 | 18-Nov-21 | | | |
| Elephant Holdings Group Limited | 08635 | 01-Nov-21 | | | |
| Most Kwai Chung Limited | 01716 | 15-Oct-21 | | | |
| Yuk Wing Group Holdings Limited | 01536 | 05-Oct-21 | | | |
| Fu Shek Financial Holdings Limited | 02263 | 27-Sept-21 | | | |
| Smart City Development Holdings Limited (KY) | 08268 | 20-Sept-21 | | | |
| Smart Globe Holdings Limited | 01481 | 14-Jul-21 | | | |
| Smart Globe Holdings Limited | 08485 | 14-Jul-21 | | | |
| COFCO Joycome Foods Limited | 01610 | 30-Jun-21 | | | |
| DATANG INTERNATIONAL POWER GENERATION COMPANY LIMITED | 00991 | 18-Dec-20 | | | |
| Hunlicar Group Limited | 08036 | 28-Feb-20 | | | |
| Hunlicar Group Limited | 03638 | 28-Feb-20 | | | |
| Data Union Capital International Holdings Group Limited | 08375 | 27-Dec-19 | | | |
| ELL Environmental Holdings Limited | 01395 | 12-Dec-19 | | | |
| BOSA Technology Holdings Limited | 08140 | 01-Aug-19 | | | |
| Weigang Environmental Technology Holding Group Limited | 01845 | 05-Jun-19 | | | |
| China Demeter Financial Investments Limited | 08120 | 07-Dec-18 | | | |
| PPS International (Holdings) Limited | 08201 | 14-Jul-17 | | | |
| Hing Lee (HK) Holdings Limited | 00396 | 02-Nov-09 | | | |
| SAU SAN TONG HOLDINGS LIMITED | 08200 | 30-Apr-08 | | | |
| PAK TAK INTERNATIONAL LIMITED | 02668 | 14-Nov-05 | | | |
| LC Logistics, Inc. | 02490 | | | | |
| GREENTECH INTL | 00195 | | | | |
| Bison Finance Group Limited | 00888 | 22-Jul-22 | 24-Jul-26 | | SUPPLEMENTAL ANNOUNCEMENT - BTHK tendered its resignation as auditor on 24 July 2026 after the Company and BTHK could not reach a consensus on the 2026 audit fee for the 2026 Audit and Interim Review. BTHK indicated it would not proceed with the engagement if the fee could not be agreed (its lowest quotation was HK$1,080,000), and the Company appointed Suya to fill the resulting casual vacancy at an agreed fee of HK$760,000. |
| Pan Asia Data Holdings Inc. | 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. |
| Bradaverse Education (Int'l) Investments Group Limited (BM) | 01082 | 23-May-18 | 26-Jun-26 | | Unable to reach a consensus on the proposed audit fee in respect of the audit of the consolidated financial statements of the Group for the year ending 30 June 2026 (FY2026). |
| Sterling Group Holdings Limited | 01825 | 13-Mar-23 | 31-Mar-26 | | SUPPLEMENTAL ANNOUNCEMENT - Unable to reach a consensus on the audit fee. The chronology of events leading to the change of auditor and other key considerations of the audit committee. |
| Hing Ming Holdings Limited | 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 PROPERTY SERVICES CO., LTD. | 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 Property Group Co., Limited | 00119 | 11-Nov-21 | 07-Nov-25 | | Unable to reach an agreement on the audit fee for the year ending 31 December 2025. |
| Yues International Holdings Group Limited | 01529 | 29-Nov-22 | 18-Jul-25 | | Could not reach an agreement on the audit fee. |
| China High Speed Transmission Equipment Group Co., Ltd. | 00658 | 14-Jan-20 | 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. |
| Fullshare Holdings Limited | 00607 | 07-Jan-20 | 26-Jun-25 | | Zhongxinghua’s decision to decline the appointment as the Company’s auditor prior to that general meeting. |
| China Netcom Technology Holdings Limited | 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. |
| China Netcom Technology Holdings Limited | 08071 | | 05-Jun-25 | | Baker Tilly has been the auditor of the Company for seven continuous financial years and the proposed change of auditor is beneficial to maintaining independence and objectivity of the auditor, consistent with good corporate governance practices and risk management and in the best interests of the Company and the Shareholders as a whole. |
| HUARUIFENGQUAN Packaging Holdings Limited | 00906 | 03-Jun-19 | 22-Apr-25 | | |
| Taung Gold International Limited | 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. |
| Doyen International Holdings Limited | 00668 | 30-Sept-19 | 06-Mar-25 | | |
| Smart Digital Technology Group Limited | 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 | | Proposed Remove of the Auditor. Unable to reach a consensus on the audit fee for the financial years ended 31 December 2022 and 2023 due to the additional work arising from the media news.. On 30 July 2024, a letter from the Auditor and addressed to the Board and the Audit Committee was received by the Company. setting out, among other things, matters that the Auditor considers necessary to be brought to the attention of the Shareholders. Full text of the Auditor’s Letter has been set out in the section headed “Appendix I – Letter from Baker Tilly” on pages I-1 to I-2 of this circular. |
| Sanxun Holdings Group Limited | 06611 | 30-Jul-24 | 28-Aug-24 | | Involvement in a professional misconduct with respect to its audit work for a listed company in Mainland China. |
| EcoGreen International Group Limited | 02341 | 04-May-23 | 17-Jul-24 | | |
| Cinda International Holdings Limited | 00111 | 22-May-23 | 27-Jun-24 | | Historical transition (details not available in archive) |
| Cinda International Holdings Limited | 00111 | 27-Jun-23 | 12-Jun-24 | | Retirement upon expiration of its current term of office |
| ITE (HOLDINGS) LIMITED | 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. |
| Sinosoft Technology Group Limited | 01297 | 17-Feb-17 | 05-Mar-24 | | |
| Pacific Legend Group Limited | 08547 | 29-Jun-18 | 15-Dec-23 | | Could not reach an agreement on the level of audit fees. |
| Kunming Dianchi Water Treatment Co., Ltd. | 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. |
| HUADIAN POWER INTERNATIONAL CORPORATION LIMITED | 01071 | 30-Jun-21 | 31-May-23 | | Historical transition (details not available in archive) |
| Sinic Holdings (Group) Company Limited | 02103 | 18-Dec-21 | 13-Apr-23 | | |
| Wuxi Life International Holdings Group Limited | 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 Holdings Limited | 00911 | 19-Oct-18 | 28-Oct-22 | | Could not reach a mutual agreement on the audit fee for the Group’s financial year ending 31 December 2022. |
| Jisheng Group Holdings Limited | 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. |
| China National Building Material Company Limited | 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 |
| CECEP COSTIN New Materials Group Limited | 02228 | 21-Dec-18 | 14-Feb-22 | | |
| New Silkroad Culturaltainment Limited | 00472 | 29-Sept-20 | 17-Dec-21 | | Historical transition (details not available in archive) |
| China Parenting Network Holdings Limited | 08361 | 30-Nov-18 | 10-Nov-21 | | Historical transition (details not available in archive) |
| China Parenting Network Holdings Limited | 01736 | 30-Nov-18 | 10-Nov-21 | | Historical transition (details not available in archive) |
| Hang Yick Holdings Company Limited | 01894 | 18-Dec-20 | 12-Aug-21 | | Historical transition (details not available in archive) |
| GSN Corporations Limited | 08242 | 31-Jul-19 | 04-Jun-21 | | Historical transition (details not available in archive) |
| RAYMOND INDUSTRIAL LIMITED | 00229 | 02-Jun-06 | 22-May-20 | | Historical transition (details not available in archive) |
| China Health Group Inc. | 08225 | 05-Jan-18 | 20-Dec-18 | | Historical transition (details not available in archive) |
| COSCO SHIPPING Energy Transportation Co., Ltd. | 01138 | 25-Jan-11 | 28-Jun-18 | | Historical transition (details not available in archive) |
| TRAVELSKY TECHNOLOGY LIMITED | 00696 | 26-Aug-11 | 28-Jun-18 | | Historical transition (details not available in archive) |
| Prosper One International Holdings Company Limited | 01470 | 27-Apr-17 | 18-Apr-18 | | Historical transition (details not available in archive) |
| Ding He Mining Holdings Limited | 00705 | 19-May-10 | 01-Feb-18 | | Historical transition (details not available in archive) |
| CHTC Fong's International Company Limited | 00641 | 18-May-12 | 27-Oct-17 | | Historical transition (details not available in archive) |
| NANJING PANDA ELECTRONICS COMPANY LIMITED | 00553 | 18-Mar-11 | 29-Dec-16 | | Historical transition (details not available in archive) |
| Dahe Media Co., Ltd. | 08243 | 17-Feb-15 | 19-Dec-16 | | Historical transition (details not available in archive) |
| Jiading International Group Holdings Limited | 08153 | 24-May-12 | 05-May-16 | | Historical transition (details not available in archive) |
| ASIAN CITRUS HOLDINGS LIMITED | 00073 | 23-Nov-09 | 07-Jan-16 | | Historical transition (details not available in archive) |
| JINGWEI TEXTILE MACHINERY COMPANY LIMITED | 00350 | 30-Nov-10 | 29-Dec-15 | | |
| China Taifeng Beddings Holdings Limited | 00873 | 10-Dec-13 | 25-Jun-15 | | Historical transition (details not available in archive) |
| Hunan Nonferrous Metals Corporation Limited | 02626 | 06-Dec-10 | 31-Mar-15 | | |
| FIRST TRACTOR COMPANY LIMITED | 00038 | 28-Jan-11 | 31-Oct-14 | | Historical transition (details not available in archive) |
| Famous Tech International Holdings Limited | 08100 | 13-Mar-07 | 31-Oct-13 | | Historical transition (details not available in archive) |
| Century Entertainment International Holdings Limited | 00959 | 27-Feb-12 | 12-Sept-12 | | Historical transition (details not available in archive) |
| GRAND FIELD GROUP HOLDINGS LIMITED | 00115 | 11-Dec-09 | 15-Jun-12 | | Historical transition (details not available in archive) |
| CENTURY GINWA RETAIL HOLDINGS LIMITED | 00162 | 19-Feb-09 | 06-Jan-11 | | Historical transition (details not available in archive) |
| Long Well International Holdings Limited | 00850 | 08-Dec-05 | 16-Jul-10 | | Historical transition (details not available in archive) |
| GRAND FIELD GROUP HOLDINGS LIMITED | 00115 | 31-Dec-04 | 09-Nov-09 | | Historical transition (details not available in archive) |
| Shentong Robot Education Group Company Limited | 08206 | 30-Jul-04 | 28-Jul-08 | | Historical transition (details not available in archive) |
| Fortune Sun (China) Holdings Limited | 00352 | 23-Jun-06 | 20-Jun-08 | | Historical transition (details not available in archive) |
| EGANAGOLDPFEIL (HOLDINGS) LIMITED | 00048 | 11-Apr-05 | 22-May-08 | | |
| DT Capital Limited | 00356 | 22-Dec-05 | 13-Mar-08 | | Historical transition (details not available in archive) |
| China Health Group Inc. | 08225 | 01-Feb-07 | 31-Jan-08 | | Historical transition (details not available in archive) |
| CHAODA MODERN AGRICULTURE (HOLDINGS) LIMITED | 00682 | 13-Jun-05 | 21-Jun-07 | | Historical transition (details not available in archive) |
| Capital Finance Holdings Limited | 08239 | 25-May-04 | 27-Mar-07 | | Historical transition (details not available in archive) |
| Winfull Group Holdings Limited | 08136 | 13-May-04 | 27-Mar-07 | | Historical transition (details not available in archive) |
| CITIC INTERNATIONAL FINANCIAL HOLDINGS LIMITED | 00183 | 13-May-04 | 27-Mar-07 | | Historical transition (details not available in archive) |
| China Ocean Group Development Limited | 08047 | 08-Oct-03 | 27-Mar-07 | | Historical transition (details not available in archive) |
| EGANA JEWELLERY & PEARLS LIMITED | 00926 | 11-Apr-05 | 24-Oct-06 | | |
| CAPITAL REALM FINANCIAL HOLDINGS GROUP LIMITED | 00204 | 25-May-05 | 28-Feb-06 | | Historical transition (details not available in archive) |
| Shentong Robot Education Group Company Limited | 08206 | 31-Oct-02 | 30-Jul-04 | | Historical transition (details not available in archive) |
| China Ocean Group Development Limited | 08047 | 28-Apr-03 | 08-Oct-03 | | Historical transition (details not available in archive) |
| CHINA EVERBRIGHT LIMITED (HK) | 00165 | | 15-Apr-91 | | Historical transition (details not available in archive) |
