| China Tianrui Group Cement Company Limited | 01252 | 30-Sept-26 | | | |
| Yangzhou Guangling District Taihe Rural Micro-finance Company Limited | 01915 | 21-Aug-26 | | | |
| Hanhua Holding Co., Ltd. | 03903 | 10-Jul-26 | | | |
| China Qidian Guofeng Holdings Limited | 01280 | 26-Jun-26 | | | |
| Radiance Holdings (Group) Company Limited | 09993 | 26-Jun-26 | | | |
| China Qidian Guofeng Holdings Limited | 01280 | 22-Jun-26 | | | |
| Radiance Holdings (Group) Company Limited | 09993 | 18-Jun-26 | | | |
| Ab&B Bio-Tech CO., LTD. JS | 02627 | 27-May-26 | | | |
| China Qidian Guofeng Holdings Limited | 01280 | 26-May-26 | | | |
| XIN YUAN ENTERPRISES GROUP LIMITED | 01748 | 08-May-26 | | | |
| China High Speed Transmission Equipment Group Co., Ltd. | 00658 | 31-Mar-26 | | | |
| China High Speed Transmission Equipment Group Co., Ltd. | 00658 | 26-Mar-26 | | | |
| Wai Hung Group Holdings Limited | 03321 | 09-Mar-26 | | | |
| Arta TechFin Corporation Limited | 00279 | 13-Feb-26 | | | |
| Wai Hung Group Holdings Limited | 03321 | 12-Feb-26 | | | |
| Fullshare Holdings Limited | 00607 | 10-Feb-26 | | | |
| China Hongguang Holdings Limited | 08646 | 23-Dec-25 | | | |
| China Frontier Technology Group | 01661 | 18-Dec-25 | | | SUPPLEMENTAL ANNOUNCEMENT - Infinity indicated that its resignation was due to professional risk associated with the audit. The professional risk referred to the audit risk assessment related to the increased audit workload and additional audit procedures arising from the introduction of a new business segment during the 2025 financial year, namely the trading of functional materials business. Such professional risk primarily related to (i) the additional audit procedures required in respect of the new business segment and other audit areas, which increased the overall audit workload and required careful planning and execution within the reporting timetable; and (ii) Infinity’s assessment that, given the scope of work required, it did not have sufficient internal capacity or enough supervision to accept the engagement at the proposed audit fee level. These factors relate to audit workload, resource allocation and fee considerations and do not indicate any issues with the Group’s financial reporting. |
| YU TAK INT'L | 08048 | 17-Dec-25 | | | |
| Tongda Hong Tai Holdings Limited | 02363 | 11-Dec-25 | | | |
| Yancheng Port International Co., Limited | 08310 | 10-Nov-25 | | | |
| Fullshare Holdings Limited | 00607 | 11-Sept-25 | | | |
| Brainhole Technology Limited | 02203 | 05-Sept-25 | | | |
| Centenary United Holdings Limited | 01959 | 27-Aug-25 | | | |
| VALUE CONVERGENCE HOLDINGS LIMITED | 00821 | 30-Jun-25 | | | |
| KuangChi Science Limited | 00439 | 27-Jun-25 | | | |
| LVGEM (China) Real Estate Investment Company Limited | 00095 | 16-Jun-25 | | | |
| Agile Group Holdings Limited (KY) | 03383 | 12-Jun-25 | | | |
| LVGEM (China) Real Estate Investment Company Limited | 00095 | 13-May-25 | | | |
| ELEGANCE OPTICAL INTERNATIONAL HOLDINGS LIMITED | 00907 | 12-May-25 | | | |
| P.B. Group Limited | 08331 | 24-Apr-25 | | | |
| Central Development Holdings Limited | 00475 | 11-Apr-25 | | | |
| IMPERIUM FINANCIAL GROUP LIMITED | 08029 | 11-Apr-25 | | | |
| Synertone Communication Corporation | 01613 | 02-Apr-25 | | | |
| Xinhua News Media Holdings Limited | 00309 | 31-Mar-25 | | | |
| IVD Medical Holding Limited | 01931 | 20-Feb-25 | | | |
| Future Data Group Limited | 08229 | 14-Feb-25 | | | |
| Yuan Heng Gas Holdings Limited | 00332 | 28-Jan-25 | | | |
| DAISHO MICROLINE HOLDINGS LIMITED | 00567 | 27-Jan-25 | | | |
| Yuan Heng Gas Holdings Limited | 00332 | 22-Jan-25 | | | |
| Yida China Holdings Limited | 03639 | 24-Dec-24 | | | |
| China Tontine Wines Group Limited | 00389 | 20-Dec-24 | | | |
| Indigo Star Holdings Limited | 08373 | 12-Dec-24 | | | |
| WELL LINK SECURITIES HOLDINGS LIMITED | 08350 | 12-Dec-24 | | | |
| China Qidian Guofeng Holdings Limited | 01280 | 06-Dec-24 | | | |
| Central China New Life Limited | 09983 | 04-Dec-24 | | | |
| Guangdong - Hong Kong Greater Bay Area Holdings Limited | 01396 | 22-Nov-24 | | | |
| CCIAM Future Energy Limited (b1964-11-28) | 00145 | 05-Nov-24 | | | |
| Imperium Technology Group Limited (KY) | 00776 | 01-Nov-24 | | | |
| Imperium Technology Group Limited (KY) | 08310 | 01-Nov-24 | | | |
| Grown Up Group Investment Holdings Limited | 01842 | 25-Oct-24 | | | |
| Central China Management Company Limited | 09982 | 15-Oct-24 | | | |
| COASTAL GREENLAND LIMITED | 01124 | 10-Sept-24 | | | |
| ShiFang Holding Limited | 01831 | 19-Aug-24 | | | |
| Zensun Enterprises Limited | 00185 | 11-Jul-24 | | | |
| China Information Technology Development Limited | 08178 | 28-Jun-24 | | | |
| ALCO HOLDINGS LIMITED (BM) | 00328 | 18-Apr-24 | | | |
| China Digital Video Holdings Limited | 08280 | 12-Apr-24 | | | |
| COASTAL GREENLAND LIMITED | 01124 | 27-Mar-24 | | | |
| Sky Blue 11 Company Limited | 01010 | 29-Jan-24 | | | |
| SCE Intelligent Commercial Management Holdings Limited | 00606 | 29-Dec-23 | | | |
| China SCE Group Holdings Limited | 01966 | 29-Dec-23 | | | |
| KWG Living Group Holdings Limited | 03913 | 27-Dec-23 | | | |
| KWG Group Holdings Limited | 01813 | 27-Dec-23 | | | |
| Teamway International Group Holdings Limited | 01239 | 15-Dec-23 | | | |
| Century Sunshine Group Holdings Limited | 00509 | 17-Nov-23 | | | |
| OCI International Holdings Limited | 00329 | 17-Nov-23 | | | |
| Rare Earth Magnesium Technology Group Holdings Limited | 00601 | 17-Nov-23 | | | |
| GOLDEN WHEEL TIANDI HOLDINGS COMPANY LIMITED | 01232 | 31-Oct-23 | | | |
| Web3 Meta Limited | 08093 | 15-Aug-23 | | | |
| Huijing Holdings Company Limited | 09968 | 07-Aug-23 | | | |
| Tian Cheng Holdings Limited | 02110 | 25-May-23 | | | |
| E&P Global Holdings Limited | 01142 | 22-May-23 | | | |
| CIFI Holdings (Group) Co. Ltd. | 00884 | 16-May-23 | | | |
| CIFI HLDG SPCS | 05261 | 16-May-23 | | | |
| Ever Sunshine Services Group Limited | 01995 | 16-May-23 | | | |
| E&P Global Holdings Limited | 01142 | 12-Apr-23 | | | |
| Vico International Holdings Limited | 01621 | 04-Apr-23 | | | |
| Madison Holdings Group Limited | 08057 | 10-Mar-23 | | | |
| China Huajun Group Limited | 00377 | 21-Feb-23 | | | |
| Evergrande Property Services Group Limited | 06666 | 16-Jan-23 | | | |
| China Evergrande Group | 03333 | 16-Jan-23 | | | |
| China Evergrande New Energy Vehicle Group Limited | 00708 | 16-Jan-23 | | | |
| JILIN PROVINCE HUINAN CHANGLONG BIO-PHARMACY COMPANY LIMITED | 08049 | 16-Jan-23 | | | |
| Qian Xun Technology Limited | 01640 | 11-Aug-22 | | | |
| Colour Life Services Group Co., Limited | 01778 | 28-Jul-22 | | | |
| Fantasia Holdings Group Co., Limited | 01777 | 22-Jul-22 | | | |
| Hang Chi Holdings Limited | 08405 | 27-May-22 | | | |
| LOGAN GRP N2510 | 40411 | 13-May-22 | | | |
| LOGAN GRP N2801 | 40527 | 13-May-22 | | | |
| Logan Group Company Limited | 40642 | 13-May-22 | | | |
| LOGAN GRP N2607 | 40754 | 13-May-22 | | | |
| Logan Group Company Limited | 40385 | 13-May-22 | | | |
| Logan Group Company Limited | 03380 | 13-May-22 | | | |
| China Carbon Neutral Development Group Limited | 01372 | 07-Apr-22 | | | |
| Dragon King Group Holdings Limited | 08493 | 11-Mar-22 | | | |
| Yuzhou Group Holdings Company Limited | 01628 | 25-Feb-22 | | | |
| Jimu Group Limited | 08187 | 24-Dec-21 | | | |
| China United Venture Investment Limited | 08159 | 06-Dec-21 | | | |
| Cool Link (Holdings) Limited | 08491 | 03-Dec-21 | | | |
| Comtec Solar Systems Group Limited | 00712 | 24-Mar-21 | | | |
| Sunshine Oilsands Ltd. | 02012 | 22-Sept-20 | | | |
| Grace Life-tech Holdings Limited | 02112 | 29-Jun-20 | | | |
| Quantum Thinking Limited | 08050 | 14-Apr-20 | | | |
| VEEKO INTERNATIONAL HOLDINGS LIMITED | 01173 | | | | |
| SUNKWAN PPT | 06900 | | | | |
| Logan Group Company Limited | 40114 | | | | |
| LOGAN GRP N2612 | 40508 | | | | |
| China Tianrui Group Cement Company Limited | 01252 | 27-Dec-24 | 18-Aug-26 | | The Board is pleased to announce that CLA Prism Hong Kong Limited was appointed as auditor of the Company with effect from the date of the EGM. |
| Wai Hung Group Holdings Limited | 03321 | | 09-Mar-26 | | The resolution in respect of the re-appointment of Global Link as the auditor of the Company was voted down by the Shareholders. Accordingly, Global Link has retired as the auditor of the Company with effect from the conclusion of the AGM. |
| China Frontier Technology Group | 01661 | 13-Feb-26 | 13-Feb-26 | | Not Specified |
| Wai Hung Group Holdings Limited | 03321 | 28-Jun-22 | 06-Feb-26 | | SUPPLEMENTAL ANNOUNCEMENT - The Audit Committee is satisfied that Prism’s past administrative non-compliance does not impair its ability to provide a high-quality, independent audit. The AC believes that Prism’s proactive remediation and the absence of any dishonest intent satisfy the requirements for suitability under the Guide |
| Smart Digital Technology Group Limited | 01159 | 17-Oct-24 | 18-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT: Prism has carefully considered the developments, together with required effort and resources to cater for the expected increase in audit work, and intends to resign accordingly. |
| China Frontier Technology Group | 01661 | 07-Aug-24 | 18-Dec-25 | | Could not reach a consensus on the audit fee for the consolidated financial statements of the Group for the financial year ended 31 December 2025. |
| Tongda Hong Tai Holdings Limited | 02363 | 13-Jan-22 | 11-Dec-25 | | After taking into account many factors including the level of audit fee and their available internal resources in the light of current work flows, D&P has decided to resign as auditor of the Company. |
| P.B. Group Limited | 08331 | 30-Dec-24 | 24-Apr-25 | | Due to recent changes in key personnel within its engagement team, WM is unable to ensure the necessary resources are in place to effectively conduct the audit for the financial year ended 31 March 2025. |
| Century Entertainment International Holdings Limited | 00959 | | 09-Apr-25 | | Due to their available internal resources. |
| Hang Chi Holdings Limited | 08405 | 27-Jun-22 | 05-Mar-25 | | |
| Wai Hung Group Holdings Limited | 03321 | | 06-Feb-25 | | Not Specified |
| P.B. Group Limited | 08331 | 13-Mar-24 | 30-Dec-24 | | Insufficient resources of appropriate expertise in handling the audit of the Company’s consolidated financial statements for the financial year ending 31 March 2025. |
| Indigo Star Holdings Limited | 08373 | 14-Jan-22 | 12-Dec-24 | | Could not reach an agreement on the audit fee. |
| WELL LINK SECURITIES HOLDINGS LIMITED | 08350 | 21-Oct-20 | 12-Dec-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2024. |
| TOMO Holdings Limited (KY) | 08463 | 21-Sept-22 | 26-Nov-24 | | Historical transition (details not available in archive) |
| TOMO Holdings Limited (KY) | 06928 | 21-Sept-22 | 26-Nov-24 | | Could not reach consensus on the audit fee. |
| Guangdong - Hong Kong Greater Bay Area Holdings Limited | 01396 | 13-Dec-23 | 21-Nov-24 | | Elite Partners has resigned as the auditor of the Company after taking into account a number of factors, including the availability of its internal resources. The Ministry of Finance of the People’s Republic of China has banned Elite Partners from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years. |
| Shinsun Holdings (Group) Co., Ltd. | 02599 | 16-Jun-23 | 11-Nov-24 | | |
| China Qidian Guofeng Holdings Limited | 01280 | 29-Jun-20 | 30-Oct-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the PRC. |
| Jiayuan International Group Limited | 02768 | 07-May-24 | 29-Oct-24 | | |
| DaFa Properties Group Limited | 06111 | 16-Jun-23 | 29-Oct-24 | | |
| Datang Group Holdings Limited | 02117 | 31-Mar-23 | 29-Oct-24 | | |
| China Frontier Technology Group | 01661 | 30-Nov-21 | 29-Jul-24 | | Could not reach a consensus on the proposed audit fee for the year ending 31 December 2024. |
| China Information Technology Development Limited | 08178 | 28-Jun-12 | 28-Jun-24 | | Retirement as part of good corporate governance practice to maintain the independence of the Company’s auditors. |
| China Tontine Wines Group Limited | 00389 | 27-Dec-18 | 13-Jun-24 | | Retirement |
| ALCO HOLDINGS LIMITED (BM) | 00328 | 16-May-23 | 18-Apr-24 | | Could not reach a consensus on the audit fee for the year ended 31 March 2024. |
| Sky Blue 11 Company Limited | 01010 | 21-Nov-17 | 29-Jan-24 | | Merger and restructuring between Zenith and Prism Hong Kong and Shanghai Limited |
| Wai Hung Group Holdings Limited | 03321 | 26-Jan-24 | 26-Jan-24 | | Unable to reach a consensus on the audit fee for the year ended 31 December 2023. |
| Teamway International Group Holdings Limited | 01239 | 06-Jan-17 | 15-Dec-23 | | Merger and restructuring between Zenith and Prism Hong Kong and Shanghai Limited |
| China Gem Holdings Limited | 01191 | 30-Mar-21 | 05-May-23 | | |
| Century Entertainment International Holdings Limited | 00959 | 16-Mar-23 | 16-Mar-23 | | Professional risk associated with the audit and availability of the internal resources to meet the reporting deadline. Prism issued disclaimer of opinion on the Company’s financial statements for the year ended 31 March 2022. The management of the Company, including the directors of the Company, maintained discussion with the auditors from time to time on the audit engagement and audit findings, including but not limited to the going concern issue of the Company for the year ended 31 March 2022. It was understood that the valuation to be conducted for the intangible assets of the Company (i.e. the intangible asset arising from the non-competition agreement in connection with the Group’s AR/VR applications operation and the intangible asset arising from the license right of gaming tables in connection with the Group’s gaming table business in Cambodia) would be critical and would affect their opinion to be expressed in relation to the going concern issue. Therefore, it might pose the professional risk associated with the audit mentioned by Prism in its resignation letter. |
| Century Entertainment International Holdings Limited | 00959 | 26-May-21 | 08-Mar-23 | | Could not reach a consensus on the timetable for audit of the Group for the financial year ending 31 March 2023. |
| Xinhua News Media Holdings Limited | 00309 | 11-Jan-19 | 04-Nov-22 | | Rejection on ZHONGHUI’s fee proposal by the Board |
| E&P Global Holdings Limited | 01142 | 13-May-21 | 28-Sept-22 | | Ordinary resolution regarding re-appointment not being passed at the annual general meeting |
| Dragon King Group Holdings Limited | 08493 | 20-Dec-19 | 03-Mar-22 | | Professional risk associated with the audit, the level of audit fees and their available internal resources in the light of their current workflows. Asian Alliance has advised in its resignation letter that there are no matters that need to be brought to the attention of the Company’s shareholders (the “Shareholders”) except that Asian Alliance issued a disclaimer of opinion on the Company’s consolidated financial statements for the year ended 31 December 2020. |
| China Carbon Neutral Development Group Limited | 01372 | 14-Dec-18 | 28-Dec-21 | | Historical transition (details not available in archive) |
| Century Entertainment International Holdings Limited | 00959 | 19-Jun-15 | 26-May-21 | | Historical transition (details not available in archive) |
| E&P Global Holdings Limited | 01142 | 08-May-14 | 19-Mar-21 | | Historical transition (details not available in archive) |
| Haitian Energy International Limited | 01659 | 11-Jun-20 | 07-Dec-20 | | |
| Sunshine Oilsands Ltd. | 02012 | 21-Feb-20 | 22-Sept-20 | | Historical transition (details not available in archive) |
| P.B. Group Limited | 08331 | 23-Mar-18 | 30-Jun-20 | | Historical transition (details not available in archive) |
| Grace Life-tech Holdings Limited | 02112 | 14-May-20 | 29-Jun-20 | | Historical transition (details not available in archive) |
| Grace Life-tech Holdings Limited | 02112 | 28-Feb-18 | 14-May-20 | | Historical transition (details not available in archive) |
| Xinhua News Media Holdings Limited | 00309 | 09-Mar-18 | 11-Jan-19 | | Historical transition (details not available in archive) |
| IMPERIUM FINANCIAL GROUP LIMITED | 08029 | 25-Mar-10 | 27-Aug-18 | | Historical transition (details not available in archive) |
| Quantum Thinking Limited | 08050 | 14-Feb-17 | 27-Nov-17 | | Historical transition (details not available in archive) |
| Yancheng Port International Co., Limited | 08310 | 14-Aug-13 | 08-Jan-15 | | |
| CCIAM Future Energy Limited (b1964-11-28) | 00145 | 29-Nov-11 | 05-Dec-14 | | Historical transition (details not available in archive) |
| Zensun Enterprises Limited | 00185 | 28-Aug-12 | 28-Aug-14 | | Historical transition (details not available in archive) |
| Zensun Enterprises Limited | 00185 | 03-Apr-09 | 28-Aug-12 | | Historical transition (details not available in archive) |
| YU TAK INT'L | 08048 | 10-Dec-07 | 17-Dec-10 | | Historical transition (details not available in archive) |
| LVGEM (China) Real Estate Investment Company Limited | 00095 | 22-Nov-05 | 15-Dec-10 | | Historical transition (details not available in archive) |
| Yuan Heng Gas Holdings Limited | 00332 | 08-Sept-92 | 07-Jul-10 | | Historical transition (details not available in archive) |
| Zensun Enterprises Limited | 00185 | 09-Nov-05 | 03-Apr-09 | | Historical transition (details not available in archive) |
| IMPERIUM FINANCIAL GROUP LIMITED | 08029 | 18-May-07 | 07-Apr-08 | | Historical transition (details not available in archive) |
| IMPERIUM FINANCIAL GROUP LIMITED | 08029 | 28-Apr-06 | 17-May-07 | | Historical transition (details not available in archive) |
| China Gem Holdings Limited | 01191 | 10-Oct-94 | 19-Dec-94 | | Historical transition (details not available in archive) |
| Zensun Enterprises Limited | 00185 | 30-Sept-91 | 02-Jul-93 | | Historical transition (details not available in archive) |
| Zensun Enterprises Limited | 00185 | | 30-Sept-91 | | |
