| DKE HOLDING COMPANY LIMITED | 01770 | 08-Jul-26 | | | |
| Beijing Airdoc Technology Co., Ltd. | 02251 | 26-Jun-26 | | | |
| China Boqi Environmental (Holding) Co., Ltd. | 02377 | 29-May-26 | | | |
| RUIXIN INT'L | 00724 | 09-Jan-26 | | | |
| Zhejiang Sanhua Intelligent Controls Co., Ltd. | 02050 | 21-Aug-25 | | | |
| Zhejiang Sanhua Intelligent Controls Co., Ltd. | 02050 | 23-Jun-25 | | | |
| Newtrend Group Holding Co., Ltd. | 02573 | 10-Jun-25 | | | |
| China Ocean Group Development Limited | 08047 | 26-May-25 | | | |
| Tsaker New Energy Tech Co., Limited | 01986 | 15-May-25 | | | |
| Cybernaut International Holdings Company Limited | 01020 | 17-Apr-25 | | | |
| DINGYI GROUP INVESTMENT LIMITED | 00508 | 31-Mar-25 | | | |
| Yibin City Commercial Bank Co., Ltd | 02596 | 06-Mar-25 | | | |
| EPS Creative Health Technology Group Limited (KY) | 03860 | 28-Feb-25 | | | |
| EPS Creative Health Technology Group Limited (KY) | 03860 | 28-Jan-25 | | | |
| Yangzhou Guangling District Taihe Rural Micro-finance Company Limited | 08252 | 16-Jan-25 | | | |
| MTT Group Holdings Limited | 02350 | 20-Dec-24 | | | |
| Pengo Holdings Group Limited | 01865 | 29-Nov-24 | | | |
| China Kingstone Mining Holdings Limited | 01380 | 27-Nov-24 | | | |
| Duiba Group Limited | 01753 | 01-Nov-24 | | | |
| Art Group Holdings Limited (KY) | 00565 | 16-Sept-24 | | | |
| Sinopharm Group Co. Ltd. | 01099 | 13-Sept-24 | | | |
| QINGLING MOTORS CO. LTD | 01122 | 27-Jun-24 | | | |
| Du Du Holdings Limited (KY) | 08250 | 20-Jun-24 | | | |
| Allegro Culture Limited | 00550 | 06-Jun-24 | | | |
| Allegro Culture Limited | 08073 | 06-Jun-24 | | | |
| NOVA Group Holdings Limited (KY) | 01360 | 11-Apr-24 | | | |
| Come Sure Group (Holdings) Limited | 00794 | 13-Nov-23 | | | |
| G CHINA FIN | 00431 | 16-Oct-23 | | | |
| LEE'S PHARMACEUTICAL HOLDINGS LIMITED | 00950 | 06-Jul-23 | | | |
| LEE'S PHARMACEUTICAL HOLDINGS LIMITED | 08221 | 06-Jul-23 | | | |
| Sheung Moon Holdings Limited | 08523 | 13-Apr-23 | | | |
| HANVEY GROUP HOLDINGS LIMITED | 08219 | 28-Dec-22 | | | |
| PERFECTECH INTERNATIONAL HOLDINGS LIMITED | 00765 | 21-Dec-22 | | | |
| Winshine Science Company Limited | 00209 | 16-Dec-22 | | | |
| DA SEN HOLDINGS GROUP LIMITED | 01580 | 24-Feb-22 | | | |
| Vital Innovations Holdings Limited | 06133 | 29-Dec-21 | | | |
| Superactive Group Company Limited | 00176 | 15-Dec-21 | | | |
| China Parenting Network Holdings Limited | 08361 | 12-Nov-21 | | | |
| China Parenting Network Holdings Limited | 01736 | 12-Nov-21 | | | |
| China AI Infrastructure Group Limited | 02349 | 03-Jun-21 | | | |
| Great Wall Terroir Holdings Limited | 00524 | 11-Dec-20 | | | |
| CL Group (Holdings) Limited | 08098 | 04-Aug-20 | | | |
| SHENGLONG SPLENDECOR INTERNATIONAL LIMITED | 08481 | 21-Jul-20 | | | |
| Fortune Sun (China) Holdings Limited | 00352 | 15-Jul-19 | | | |
| Golden Solar New Energy Technology Holdings Limited | 01121 | 13-Feb-18 | | | |
| Yangzhou Guangling District Taihe Rural Micro-finance Company Limited | 01915 | 16-Jan-25 | 21-Aug-26 | | Poll results - Confucius International CPA Limited was removed as the auditor at the First Extraordinary General Meeting held on 21 August 2026. Prism Hong Kong Limited was appointed as the auditors |
| Changsha Broad Homes Industrial Group Co., Ltd. | 02163 | 27-Dec-24 | 23-Jun-26 | | Pan-China resigned because, after reviewing the independent investigation report issued by Acclime, it requested further information on unresolved matters but considered management's responses insufficient. Pan-China asserted that issues remained insufficiently clarified, which could result in a limitation of audit scope and an inability to obtain sufficient appropriate audit evidence. It was unable to reasonably determine the audit scope and could not commit to completing the audit within the resumption timetable, citing HKSA 240 in light of alleged fraud or integrity issues involving certain individuals. |
| Nanhua Futures Co., Ltd. | 02691 | 22-Dec-25 | 15-Jun-26 | | The terms of office of the Company’s current domestic auditor, Pan-China Certified Public Accountants LLP and overseas auditor, Confucius International CPA Limited, will expire upon the conclusion of the AGM. To further meet the needs of the Company’s international development, and better address the needs of both domestic and overseas investors the Board have considered and approved the proposal to engage Ernst & Young Hua Ming LLP and Ernst & Young as the Company’s domestic and overseas auditor for 2026. |
| Century Energy International Holdings Limited | 08132 | 08-Feb-23 | 13-Mar-26 | | The primary reason for the change of auditor was the difference in the audit fee proposals for FY2026, with the Company selecting a more cost-effective audit service provider after considering its current downsized operational scale and cost control objectives. Other factors, including historical audit timing and quality issues, were taken into account as well. Despite further negotiations, Confucius maintained its original fee proposal, and the parties were unable to reach an agreement. |
| Shenghua Lande Scitech Limited | 08106 | 31-Oct-24 | 21-Nov-25 | | Could not reach a mutual agreement on the audit fee in line with the Company’s future business development and supporting service needs. |
| Carmen Century Investment Limited (KY) | 00612 | 05-May-20 | 27-Jun-25 | | CICPA have confirmed that there are no matters about their retirement that should be brought to the attention of the Shareholders. |
| Renaissance Asia Silk Road Group Limited | 00274 | 22-Apr-24 | 08-Apr-25 | | Unable to reach a consensus on the audit fee for the audit of the consolidated financial statements of the Group for the year ended 31 March 2025. |
| Wai Chun Group Holdings Limited | 01013 | 15-Apr-24 | 26-Mar-25 | | Unable to reach a consensus on the audit fee for the year ended 31 March 2025. |
| Golden Century International Holdings Group Limited | 00091 | 26-Jun-20 | 04-Nov-24 | | |
| Polyard Petroleum International Group Limited | 08011 | 05-Dec-18 | 29-Apr-24 | | |
| Chinese Energy Holdings Limited | 08009 | 31-Mar-20 | 29-Dec-23 | | |
| China Ever Grand Financial Leasing Group Co., Ltd. | 00379 | 08-Dec-22 | 30-Nov-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| NewOcean Energy Holdings Limited | 00342 | 26-Jan-22 | 31-Oct-23 | | |
| World Super Holdings Limited | 08612 | 12-Nov-21 | 20-Sept-23 | | Unable to reach an agreement on the proposed audit fee for the year ending 31 December 2023 |
| Silkwave Inc | 00471 | 06-Nov-20 | 04-Jan-23 | | Rotation of auditors to enhance independence |
| Yin He Holdings Limited | 08260 | 23-Sept-20 | 25-Jul-22 | | |
| China Creative Global Holdings Limited | 01678 | 09-Apr-20 | 25-Jul-22 | | |
| Kingkey Financial International (Holdings) Limited | 01468 | 16-Aug-19 | 09-Nov-21 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 08168 | 16-Aug-19 | 09-Nov-21 | | Historical transition (details not available in archive) |
| Hebei Yichen Industrial Group Corporation Limited | 01596 | 08-May-19 | 29-Jul-19 | | Historical transition (details not available in archive) |
