| Tian Yuan Group Holdings Limited | 06119 | 21-Aug-26 | | | |
| Beijing SinoHytec Co., Ltd. | 02402 | 23-Dec-25 | | | |
| Grand Baoxin Auto Group Limited | 01293 | 18-Nov-25 | | | |
| Janco Holdings Limited | 08035 | 31-Oct-25 | | | |
| E-STATION GREEN TECHNOLOGY GROUP CO., LIMITED | 08475 | 04-Sept-25 | | | |
| KPa-BM Holdings Limited | 02663 | 10-Mar-25 | | | |
| Sanxun Holdings Group Limited | 06611 | 31-Dec-24 | | | |
| Indigo Star Holdings Limited | 08373 | 12-Dec-24 | | | |
| Kong Shum Smart Management Group (Holdings) Limited (KY) | 08181 | 12-Dec-24 | | | |
| Virtual Mind Holding Company Limited | 08309 | 06-Dec-24 | | | |
| Virtual Mind Holding Company Limited | 01520 | 06-Dec-24 | | | |
| China Health Group Limited | 00673 | 25-Nov-24 | | | |
| Futian Holdings Limited | 08196 | 19-Nov-24 | | | |
| Grand Baoxin Auto Group Limited | 01293 | 08-Nov-24 | | | |
| Sheng Yuan Holdings Limited | 00851 | 31-Oct-24 | | | |
| MULTIFIELD INTERNATIONAL HOLDINGS LIMITED | 00898 | 31-Oct-24 | | | |
| Oriental Explorer Holdings Limited | 00430 | 31-Oct-24 | | | |
| Wenye Group Holdings Limited | 01802 | 10-Oct-24 | | | |
| Noble Engineering Group Holdings Limited | 08445 | 30-Sept-24 | | | |
| Wenye Group Holdings Limited | 01802 | 23-Sept-24 | | | |
| China Health Group Limited | 00673 | 19-Sept-24 | | | |
| China Harmony Auto Holding Limited | 03836 | 12-Sept-24 | | | |
| Wenye Group Holdings Limited | 01802 | 11-Sept-24 | | | |
| Unity Group Holdings International Limited | 01539 | 26-Jul-24 | | | |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 15-Nov-23 | | | |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | | | | |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 23-Oct-24 | 12-Oct-26 | | The Company and Beijing Xinghua Caplegend CPA Limited failed to reach an agreement on the proposed audit fees for the financial year ending 31 December 2026. Beijing Xinghua proposed an 18% increase in audit fees due to increases in professional service costs and the need to maintain a reasonable recovery rate, which the Company did not agree to given its focus on managing expenditure and cash flow. |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | 30-Oct-24 | 15-Sept-26 | | Beijing Xinghua Caplegend CPA Limited resigned because they were unable to finalise the audit arrangements for the year ended 31 December 2025 after receiving no response to multiple contact attempts between October 2025 and January 2026, and were subsequently requested by the Chairman to resign on 11 August 2026. The Company explained that it did not finalise the audit engagement earlier due to the court auction of its office premises and debt restructuring negotiations. The Chairman requested the resignation because the Board believes the proposed new auditor, Jon Gepsom CPA Limited, is competent and has a viable audit plan and timetable to complete the 2025 audit as soon as practicable. |
| Major Holdings Limited (KY) | 01389 | 04-Nov-24 | 19-Jan-26 | | Could not reach a consensus in respect of the audit fee for the year ending 31 March 2026. |
| E-STATION GREEN TECHNOLOGY GROUP CO., LIMITED | 08475 | 08-Nov-23 | 04-Sept-25 | | As the Company’s potential business operations are located in China, it is a commercial consideration of the Company to engage an audit firm that has already established an office in China and possesses greater familiarity with the Chinese business environment. |
| Cybernaut International Holdings Company Limited | 01020 | 29-Nov-24 | 17-Apr-25 | | Could not reach a consensus on additional audit fee associated with the Outstanding Issues for completing the audit work for the 2024 Annual Results. |
| Indigo Star Holdings Limited | 08373 | 14-Jan-22 | 12-Dec-24 | | Could not reach an agreement on the audit fee. |
| Kong Shum Smart Management Group (Holdings) Limited (KY) | 08181 | 25-Apr-17 | 12-Dec-24 | | Could not reach an agreement on the audit fee. |
| Cybernaut International Holdings Company Limited | 01020 | 29-Jan-16 | 29-Nov-24 | | Considering factors including its available internal resources. |
| Futian Holdings Limited | 08196 | 22-Nov-21 | 19-Nov-24 | | (i) the Company cannot reach consensus on the proposed fees for the year ending 31 December 2024 with ZHONGHUI ANDA; and (ii) the engagement partner and audit team members who were responsible for the audit of the Group’s financial statements for the year ended 31 December 2023 have left ZHONGHUI ANDA and joined another CPA firm. |
| Major Holdings Limited (KY) | 01389 | 22-Mar-18 | 04-Nov-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2025. |
| MULTIFIELD INTERNATIONAL HOLDINGS LIMITED | 00898 | 22-Dec-21 | 31-Oct-24 | | Considering factors including its available internal resources. |
| Oriental Explorer Holdings Limited | 00430 | 20-Jan-22 | 31-Oct-24 | | Considering factors including its available internal resources. |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | 31-Jul-23 | 25-Oct-24 | | Elite Partners is no longer able to engage in audit business of Mainland enterprises listed outside of Mainland China for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 15-Dec-23 | 11-Oct-24 | | The engagement partner and the audit team responsible for the audit of the Group’s financial statements for the year ended December 31, 2023 have left ZHONGHUI ANDA to join another accounting firm. The Company intends to appoint the same team to audit the Group’s financial statements for the year ended December 31, 2024 in order to maintain a continuous audit and facilitate communication. |
| Noble Engineering Group Holdings Limited | 08445 | 22-Dec-20 | 13-Sept-24 | | Could not reach a consensus on the proposed audit fee for the year ending 31 March 2025. |
| China Health Group Limited | 00673 | 11-Jun-13 | 12-Sept-24 | | Elite Partners are banned by the Supervision and Evaluation Bureau of the Ministry of Finance of the People’s Republic of China (MoF) from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of 5 years. |
| China Harmony Auto Holding Limited | 03836 | 09-Jan-21 | 12-Sept-24 | | (i) the Company cannot reach consensus on the proposed fees for the year ending 31 December 2024 with ZHONGHUI ANDA; and (ii) the engagement partner and audit team members who were responsible for the audit of the Group’s financial statements for the year ended 31 December 2023 have left ZHONGHUI ANDA and joined another CPA firm. |
| Wenye Group Holdings Limited | 01802 | 20-Jun-22 | 26-Aug-24 | | The engagement partner and audit team members responsible for the audit left ZHONGHUI ANDA and joined another CPA firm. The Company intends to engage the same engagement team for the audit of the Group’s financial statements for the year ending 31 December 2024 to maintain continuity of the audit and for ease of communication. |
| China Health Group Limited | 00673 | | 19-Aug-24 | | Elite Partners had notified the Company that they would not seek re-appointment as auditor of the Company at the AGM. |
| E-STATION GREEN TECHNOLOGY GROUP CO., LIMITED | 08475 | 17-Oct-22 | 08-Nov-23 | | Could not reach a consensus in respect of the audit fee for the year ended 31 August 2023. |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | 29-Sept-22 | 31-Jul-23 | | The Company and Asian Alliance cannot reach a consensus on the audit work done and timetable. |
| Janco Holdings Limited | 08035 | 23-Dec-20 | 17-Jan-23 | | resources restructuring between McM and McMillan Woods (Hong Kong) CPA Limited |
| E-STATION GREEN TECHNOLOGY GROUP CO., LIMITED | 08475 | 23-Sept-19 | 14-Oct-22 | | Could not reach a consensus in respect of the audit fee for the year ended 31 August 2022. |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 20-Oct-15 | 26-Jan-21 | | Historical transition (details not available in archive) |
| Janco Holdings Limited | 08035 | 10-Jun-19 | 23-Dec-20 | | Historical transition (details not available in archive) |
| China Harmony Auto Holding Limited | 03836 | 23-Jan-20 | 13-Jul-20 | | Historical transition (details not available in archive) |
| Kong Shum Smart Management Group (Holdings) Limited (KY) | 08181 | 30-Sept-13 | 25-Apr-17 | | Historical transition (details not available in archive) |
| China Health Group Limited | 00673 | 17-Aug-11 | 11-Jun-13 | | Historical transition (details not available in archive) |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 14-Jan-05 | 25-Nov-08 | | Historical transition (details not available in archive) |
