| China Rareearth | 00769 | 02-Jan-26 | | | |
| Ulferts | 01711 | 08-Dec-25 | | | |
| New Media Lab | 01284 | 12-Nov-25 | | | |
| Emperor Culture | 00491 | 25-Jun-25 | | | |
| Huaibei Gd Co | 02450 | 29-May-24 | | | |
| Beijing N Star | 00588 | 28-Apr-24 | | | |
| Sfk | 01447 | 27-Nov-23 | | | |
| Kantone Holding | 01059 | 15-Jun-22 | | | |
| Champion Tech | 00092 | 15-Jun-22 | | | |
| Pioneer Global | 00224 | 24-Nov-16 | 11-Sep-25 | | Unable to agree on a substantial increase in the proposed audit fee, despite there being no material change in the Company’s business. |
| Wisdom Wealth | 00007 | 08-Feb-22 | 31-Oct-24 | | Unable to reach a consensus on the scope of audit work for resolving the outstanding audit matters. |
| Amasse Capital | 08168 | 30-Apr-18 | 18-Aug-23 | | Good corporate governance practice and appropriate timing to change the auditor considering the independence and years of services rendered by C&C. |
| Intl Genius | 00033 | 19-Nov-08 | 25-May-23 | | Could not reach a consensus in respect of the proposed audit fee of the Company for the financial year ended 30 June 2023. |
| Sheung Moon | 08523 | | 27-Mar-23 | | Factors including the level of audit fees and the available internal resources in light of current work flow and professional risk associated with the audit. |
| Acr Holdings | 08025 | | 03-Feb-23 | | Necessary information available to them to perform their continuance assessment procedures and their available internal resources in the light of current work flow the professional risk associated with the audit. |
