| 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 Technology Group Limited | 01725 | 23-Dec-24 | | | |
| KWONG MAN KEE | 08023 | 06-Dec-24 | | | |
| Hatcher Group Limited | 08365 | 28-Aug-24 | | | |
| Landsea Green Life Service Company Limited | 01965 | 24-Jul-24 | | | |
| REGENT PACIFIC | 00575 | 16-Jul-24 | | | |
| ZHONGYUAN BANK CO., LTD. | 04617 | 20-Jun-24 | | | |
| ZYBANK | 01216 | 17-May-24 | | | |
| CAPITAL ESTATE | 00193 | 10-May-24 | | | |
| YANKUANG ENERGY | 01171 | 28-Mar-24 | | | |
| CWT International Limited | 00521 | 15-Dec-23 | | | |
| CDAYENONFER | 00661 | 13-Dec-23 | | | |
| China Daye Non-Ferrous Metals Mining Limited | 00421 | 12-Dec-23 | | | |
| GP LOGISTICS | 08489 | 16-Nov-23 | | | |
| GBA HOLDINGS | 00261 | 08-Nov-23 | | | |
| LANDSEA MGMT | 00106 | 27-Oct-23 | | | |
| Linekong Interactive Group Co., Ltd. | 08267 | 30-Jun-23 | | | |
| BII Railway Transportation Technology Holdings Company Limited | 01522 | 27-Jun-23 | | | |
| BII Railway Transportation Technology Holdings Company Limited | 08240 | 26-Jun-23 | | | |
| ECOGREEN | 02341 | 04-May-23 | | | |
| KANGHUA HEALTH | 03689 | 03-Feb-23 | | | |
| BAR PACIFIC | 08432 | 30-Dec-22 | | | |
| Yues International Holdings Group Limited | 08457 | 28-Nov-22 | | | |
| CHINA CHENGTONG | 00217 | 25-Nov-22 | | | |
| Time Watch Investments Limited | 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 | | | |
| QINQIN FOODS | 01583 | 17-Jun-22 | | | |
| C FIN SERVICES | 00605 | 24-Apr-22 | | | |
| MOISELLE INT'L | 00130 | 10-Apr-22 | | | |
| DESON DEV INT'L | 00262 | 14-Jan-22 | | | |
| Lai Si Enterprise Holding Limited | 02266 | 22-Dec-21 | | | |
| SING TAO NEWS CORPORATION LIMITED | 01105 | 19-Dec-21 | | | |
| Sinic Holdings (Group) Company Limited | 02103 | 17-Dec-21 | | | |
| AB Builders Group Limited | 01615 | 17-Nov-21 | | | |
| Elephant Holdings Group Limited | 08635 | 31-Oct-21 | | | |
| Most Kwai Chung Limited | 01716 | 14-Oct-21 | | | |
| Yuk Wing Group Holdings Limited | 01536 | 04-Oct-21 | | | |
| Fu Shek Financial Holdings Limited | 02263 | 26-Sep-21 | | | |
| Smart City Development Holdings Limited (KY) | 08268 | 19-Sep-21 | | | |
| Smart Globe Holdings Limited | 08485 | 13-Jul-21 | | | |
| Smart Globe Holdings Limited | 01481 | 13-Jul-21 | | | |
| COFCO Joycome Foods Limited | 01610 | 29-Jun-21 | | | |
| DATANG INTERNATIONAL POWER GENERATION COMPANY LIMITED | 00991 | 17-Dec-20 | | | |
| Hunlicar Group Limited | 08036 | 27-Feb-20 | | | |
| Hunlicar Group Limited | 03638 | 27-Feb-20 | | | |
| Data Union Capital International Holdings Group Limited | 08375 | 26-Dec-19 | | | |
| ELL Environmental Holdings Limited | 01395 | 11-Dec-19 | | | |
| Doyen International Holdings Limited | 00668 | 29-Sep-19 | | | |
| BOSA Technology Holdings Limited | 08140 | 31-Jul-19 | | | |
| Weigang Environmental Technology Holding Group Limited | 01845 | 04-Jun-19 | | | |
| HUARUIFENGQUAN Packaging Holdings Limited | 00906 | 02-Jun-19 | | | |
| CECEP COSTIN New Materials Group Limited | 02228 | 20-Dec-18 | | | |
| China Demeter Financial Investments Limited | 08120 | 06-Dec-18 | | | |
| PPS International (Holdings) Limited | 08201 | 13-Jul-17 | | | |
| Sinosoft Technology Group Limited | 01297 | 16-Feb-17 | | | |
| Hunan Nonferrous Metals Corporation Limited | 02626 | 05-Dec-10 | | | |
| JINGWEI TEXTILE MACHINERY COMPANY LIMITED | 00350 | 29-Nov-10 | | | |
| Hing Lee (HK) Holdings Limited | 00396 | 01-Nov-09 | | | |
| SAU SAN TONG HOLDINGS LIMITED | 08200 | 29-Apr-08 | | | |
| Long Well International Holdings Limited | 00850 | 07-Dec-05 | | | |
| PAK TAK INTERNATIONAL LIMITED | 02668 | 13-Nov-05 | | | |
| CHAODA MODERN AGRICULTURE (HOLDINGS) LIMITED | 00682 | 12-Jun-05 | | | |
| EGANA JEWELLERY & PEARLS LIMITED | 00926 | 10-Apr-05 | | | |
| EGANAGOLDPFEIL (HOLDINGS) LIMITED | 00048 | 10-Apr-05 | | | |
| China Foods Limited | 00506 | | | | |
| TOP EDUCATION | 01752 | | | | |
| GREENTECH INTL | 00195 | | | | |
| LC LOGISTICS | 02490 | | | | |
| BISON FINANCE | 00888 | 22-Jul-22 | 24-Jul-26 | | The Company and Baker Tilly Hong Kong Limited (BTHK) could not reach a consensus on the audit fee for the year ending 31 December 2026 and the review service in relation to the interim report of the Group for the six months ended 30 June 2026. This was in line with the Company's cost control measures to reduce administrative costs and monitor auditor's remuneration given the Group's reduced scale of operations. |
| Pan Asia Data Holdings Inc. | 01561 | 29-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 | 22-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 GP | 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 | 28-Feb-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 Group Co., Limited | 00119 | 10-Nov-21 | 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. |
| China High Speed Transmission Equipment Group Co., Ltd. | 00658 | 13-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. |
| China Netcom Technology Holdings Limited | 08071 | 28-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 Holdings Limited | 00607 | 06-Jan-20 | 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 International Limited | 00621 | 21-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 Digital Technology Group Limited | 01159 | 08-Feb-23 | 17-Oct-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| Smart Digital Technology Group Limited | 01159 | 09-Feb-23 | 16-Oct-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| BabyTree Group | 01761 | 17-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 International Holdings Limited | 00111 | 22-May-23 | 12-Jun-24 | | Retirement upon expiration of its current term of office |
| ITE (HOLDINGS) LIMITED | 08092 | 19-Apr-07 | 30-Apr-24 | | Unable to reach an agreement on the proposed audit fee for the financial year ended 31 March 2024. |
| ITE (HOLDINGS) LIMITED | 08092 | 20-Apr-07 | 29-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. |
| Pacific Legend Group Limited | 08547 | 29-Jun-18 | 14-Dec-23 | | Historical transition (details not available in archive) |
| 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 | 29-Jun-21 | 30-May-23 | | Historical transition (details not available in archive) |
| 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. |
| AURUM PACIFIC | 08148 | 14-Jan-13 | 16-Dec-22 | | Not Specified |
| Wuxi Life International Holdings Group Limited | 08148 | 13-Jan-13 | 15-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 | 18-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. |
| Qianhai Health Holdings Limited | 00911 | | 27-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 | 08-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 |
| China National Building Material Company Limited | 03323 | 29-Dec-10 | 29-May-22 | | Historical transition (details not available in archive) |
| New Silkroad Culturaltainment Limited | 00472 | 28-Sep-20 | 16-Dec-21 | | Historical transition (details not available in archive) |
| China Parenting Network Holdings Limited | 08361 | 29-Nov-18 | 09-Nov-21 | | Historical transition (details not available in archive) |
| China Parenting Network Holdings Limited | 01736 | 29-Nov-18 | 09-Nov-21 | | Historical transition (details not available in archive) |
| Hang Yick Holdings Company Limited | 01894 | 17-Dec-20 | 11-Aug-21 | | Historical transition (details not available in archive) |
| GSN Corporations Limited | 08242 | 30-Jul-19 | 03-Jun-21 | | Historical transition (details not available in archive) |
| RAYMOND INDUSTRIAL LIMITED | 00229 | 01-Jun-06 | 21-May-20 | | Historical transition (details not available in archive) |
| China Health Group Inc. | 08225 | 04-Jan-18 | 19-Dec-18 | | Historical transition (details not available in archive) |
| COSCO SHIPPING Energy Transportation Co., Ltd. | 01138 | 24-Jan-11 | 27-Jun-18 | | Historical transition (details not available in archive) |
| TRAVELSKY TECHNOLOGY LIMITED | 00696 | 25-Aug-11 | 27-Jun-18 | | Historical transition (details not available in archive) |
| Prosper One International Holdings Company Limited | 01470 | 26-Apr-17 | 17-Apr-18 | | Historical transition (details not available in archive) |
| Ding He Mining Holdings Limited | 00705 | 18-May-10 | 31-Jan-18 | | Historical transition (details not available in archive) |
| CHTC Fong's International Company Limited | 00641 | 17-May-12 | 26-Oct-17 | | Historical transition (details not available in archive) |
| NANJING PANDA ELECTRONICS COMPANY LIMITED | 00553 | 17-Mar-11 | 28-Dec-16 | | Historical transition (details not available in archive) |
| Dahe Media Co., Ltd. | 08243 | 16-Feb-15 | 18-Dec-16 | | Historical transition (details not available in archive) |
| Jiading International Group Holdings Limited | 08153 | 23-May-12 | 04-May-16 | | Historical transition (details not available in archive) |
| ASIAN CITRUS HOLDINGS LIMITED | 00073 | | 06-Jan-16 | | Historical transition (details not available in archive) |
| China Taifeng Beddings Holdings Limited | 00873 | 09-Dec-13 | 24-Jun-15 | | Historical transition (details not available in archive) |
| FIRST TRACTOR COMPANY LIMITED | 00038 | 27-Jan-11 | 30-Oct-14 | | Historical transition (details not available in archive) |
| Famous Tech International Holdings Limited | 08100 | 12-Mar-07 | 30-Oct-13 | | Historical transition (details not available in archive) |
| Century Entertainment International Holdings Limited | 00959 | 26-Feb-12 | 11-Sep-12 | | Historical transition (details not available in archive) |
| GRAND FIELD GROUP HOLDINGS LIMITED | 00115 | 10-Dec-09 | 14-Jun-12 | | Historical transition (details not available in archive) |
| CENTURY GINWA RETAIL HOLDINGS LIMITED | 00162 | 18-Feb-09 | 05-Jan-11 | | Historical transition (details not available in archive) |
| Long Well International Holdings Limited | 00850 | | 15-Jul-10 | | Historical transition (details not available in archive) |
| GRAND FIELD GROUP HOLDINGS LIMITED | 00115 | 30-Dec-04 | 08-Nov-09 | | Historical transition (details not available in archive) |
| Shentong Robot Education Group Company Limited | 08206 | 29-Jul-04 | 27-Jul-08 | | Historical transition (details not available in archive) |
| Fortune Sun (China) Holdings Limited | 00352 | | 19-Jun-08 | | Historical transition (details not available in archive) |
| DT Capital Limited | 00356 | 21-Dec-05 | 12-Mar-08 | | Historical transition (details not available in archive) |
| China Health Group Inc. | 08225 | 31-Jan-07 | 30-Jan-08 | | Historical transition (details not available in archive) |
| CHAODA MODERN AGRICULTURE (HOLDINGS) LIMITED | 00682 | | 20-Jun-07 | | Historical transition (details not available in archive) |
| China Ocean Group Development Limited | 08047 | 07-Oct-03 | 26-Mar-07 | | Historical transition (details not available in archive) |
| Winfull Group Holdings Limited | 08136 | 12-May-04 | 26-Mar-07 | | Historical transition (details not available in archive) |
| Winfull Group Holdings Limited | 00183 | 12-May-04 | 26-Mar-07 | | Historical transition (details not available in archive) |
| Capital Finance Holdings Limited | 08239 | 24-May-04 | 26-Mar-07 | | Historical transition (details not available in archive) |
| CAPITAL REALM FINANCIAL HOLDINGS GROUP LIMITED | 00204 | 24-May-05 | 27-Feb-06 | | Historical transition (details not available in archive) |
| CHINA EVERBRIGHT LIMITED (HK) | 00165 | | 14-Apr-91 | | Historical transition (details not available in archive) |