| GEMDALE PPT | 00535 | 29-Jun-26 | | | |
| BUILD KING HOLD | 00240 | 22-May-26 | | | |
| WAI KEE HOLD | 00610 | 22-May-26 | | | |
| ROAD KING INFRA | 01098 | 22-May-26 | | | |
| HOPSON DEV HOLD | 00754 | 20-May-26 | | | |
| YING KEE TEA | 08241 | 25-Mar-26 | | | |
| ZHIXIN GP HLDG | 02187 | 17-Dec-25 | | | |
| TYCOON GROUP | 03390 | 21-Nov-25 | | | |
| IWS | 00923 | 31-Oct-25 | | | |
| CENTURY ENT INT | 00959 | 15-Sep-25 | | | |
| PERENNIAL INT'L | 00725 | 12-Sep-25 | | | |
| ESPRIT HOLDINGS | 00330 | 06-Mar-25 | | | |
| STAR CM | 06698 | 03-Jan-25 | | | |
| CCT FORTIS | 00138 | 29-Nov-24 | | | |
| MATRIX HOLDINGS | 01005 | 24-Oct-24 | | | |
| ZHONGSHENJIANYE | 02503 | 30-Sep-24 | | | |
| SUNDY SERVICE | 09608 | 06-Aug-24 | | | |
| HUAYUEXPRESSWAY | 01823 | 16-Jan-24 | | | |
| CIL GROUP | 01719 | 28-Jun-23 | | | |
| FIRE ROCK | 01909 | 13-Apr-23 | | | |
| INTELLICENTRICS | 06819 | 28-Feb-23 | | | |
| KWAN ON HLDGS | 01559 | 23-Feb-23 | | | |
| GLORIOUS PPT H | 00845 | 30-Nov-22 | | | |
| SOMERLEY CAP | 08439 | 20-Sep-22 | | | |
| SHENGJINGBANK | 02066 | 11-May-22 | | | |
| C FIN SERVICES | 00605 | | | | Crowe (HK) CPA Limited stated that there are certain information requested by them in relation to the audit for the consolidated financial statements for the year ended 31 December 2020 that are outstanding and precludes their completion of the audit for the year ended 31 December 2020. Apart from that, there are no other matters connected with their retirement that need to be brought to the attention of the members or creditors of the Company |
| C HIGHPRECISION | 00591 | | | | |
| ACR HOLDINGS | 08025 | | | | |
| JIUTAI RCB | 06122 | | | | |
| JIANZHONG CONS | 00589 | | | | |
| HILONG | 01623 | | | | |
| NARNIA GROUP | 08607 | | | | |
| BABYTREE GROUP | 01761 | | | | |
| KANGQIAO SER | 02205 | | | | |
| MEGA GENOMICS | 06667 | | | | |
| JINCHUAN INTL | 02362 | | | | |
| CLARITY MEDICAL | 01406 | | | | |
| XIANGXING INT | 01732 | | 25-Jun-26 | | Considering Crowe has served as the auditor since its listing in 2017 for over 9 years, the Company has recently commenced an audit tender for the year ending 31 December 2026. Several selected accounting firms have been invited to participate in the tender process. After careful consideration and with the recommendation of the audit committee, the Board has resolved that Crowe, will not be reappointed upon expiration of its term of office at the conclusion of the AGM. |
| BLUE RIVER HLDG | 00498 | | 19-May-26 | | Crowe tendered its resignation as the Company’s Auditor due to disagreement on Annual Audit fee as a result of its Audit Fee Revision request declined by the Company. |
| NUMANS | 02530 | 19-Sep-25 | 03-Mar-26 | | Could not reach a consensus on the audit fee, due to the increased scope and effort required arising from the Group’s progress on provision of certain information and audit matters, including (i) turnover of key finance personnel of major subsidiaries of the Company resulting in delays in preparing and providing financial information, particularly in respect of opening balances, which also extended time required to obtain necessary information, with materials provided requiring clarifications and follow-up, (ii) reduced availability of finance and other departmental staff due to their heavy involvement in new product launch activities in the fourth quarter of 2025, which limited their capacity for in-depth discussions on workflows and clarifications on documents provided, and (iii) specific outstanding audit matters, in particular those relating to opening inventories, opening contract assets, and income tax provision. |
| ARTA TECHFIN | 00279 | | 13-Feb-26 | | 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. |
| GEMILANG INTL | 06163 | | 31-Jul-25 | | Could not reach a consensus on the audit fee. |
| FINET GROUP | 08317 | 14-Apr-22 | 14-Apr-25 | | Unable to reach consensus regarding the auditor’s remuneration for the financial year ending 31 March 2025. |
| FUJING HOLDINGS | 02497 | | 27-Dec-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024, estimated audit work schedule and compounded by Crowe’s limited internal resources in light of the current workflow. |
| 3DG HOLDINGS | 02882 | | 20-Dec-24 | | To align the audit arrangements between the Company and its holding company, Luk Fook Holdings (International) Limited, to enhance the efficiency of audit works and to be in the interest of the Company as well as the shareholders of the Company as a whole. |
| ROYAL DELUXE | 03789 | 22-Feb-23 | 18-Oct-24 | | Could not reach consensus on the audit fee. |
| TAUNG GOLD | 00621 | 23-Feb-22 | 16-Jul-24 | | Crowe is not able to reasonably estimate the time required to finalize the audit of the Company’s consolidated financial statements for the year ended 31 March 2023 and to reach any consensus regarding to timetable determined by the Board, along with the level of additional fee, given the ongoing update and delay in the delivery of the Findings and Assessment Results by the Company. |
| GRANDSHORES | 01647 | | 05-Jan-24 | | Unable to reach a consensus on the audit fee for the financial year ending 31 March 2024. |
| XINMING CHINA | 02699 | 25-Nov-22 | 13-Dec-23 | | Difficulties in obtaining sufficient and appropriate evidence, such as information, explanations and supporting documents to audit the opening balances. |
| GLORYSUNFIN-NEW | 01282 | 21-Dec-22 | 06-Dec-23 | | The Board has considered the cost effectiveness and competitiveness of the Company’s annual audit quotations. |
| OCI INTL | 00329 | | 17-Nov-23 | | Could not reach a consensus on the audit fee. |
| IMPERIUM TEC GP | 00776 | | 16-Nov-23 | | Could not reach a consensus in respect of the proposed audit fee of the Company for the financial year ending 31 December 2023. |
| GBA HOLDINGS | 00261 | 11-Nov-22 | 08-Nov-23 | | Unable to reach consensus regarding the auditor’s remuneration for the year ending 31 December 2023. |
| GUIXIN GROUP | 08349 | | 26-Jul-23 | | Company’s management has yet to provide the follow-up information, explanations and/or related supporting documents requested by Crowe in relation to the bank payments made by two wholly-owned subsidiaries of the Company to a company incorporated in the PRC in which the controlling shareholder of the Company has beneficial interest, which rendered Crowe unable to further proceed with the audit of the Company’s financial statements for the year ended 31 December 2022. |
| APAC RESOURCES | 01104 | | 27-Jun-23 | | Professional risk associated with the audit, the level of audit fees, and available internal resources in light of current workflows. |
| SK TARGET | 08427 | | 26-Jun-23 | | Could not reach consensus on the audit fee for the year ended 31 May 2023 and the relatively lower audit fee chargeable by McMillian |
| CHINA ECOTOUR | 01371 | | 02-Jun-23 | | Could not reach a consensus on the proposed audit fee of the Company for the eighteen months ending 30 June 2023. |
| TIAN CHENG HLDG | 02110 | | 25-May-23 | | Could not reach a consensus with the management on the audit fee for the audit of the Group’s consolidated financial statements for the year ending 31 May 2023. |
| ATV HOLDINGS | 00707 | | 17-Jan-23 | | The partner in charge of the engagement left CROWE (HK) and moved to another firm, KTC. In order to maintain continuity with the engagement partner, it was agreed that CROWE (HK) would resign as auditor of the Company. |
| ZIJING INTL FIN | 08340 | | 30-Dec-22 | | Crowe is unable to reach a consensus with the Company on the audit fee for the audit of the consolidated financial statements of the Group for the year ending 31 December 2022; and the Board considers that the rotation of its auditor after an appropriate period of time will enhance the independence of our auditor and our corporate governance practice. |
| NT PHARMA | 01011 | | 14-Dec-22 | | Could not reach a consensus on the audit fee. |
| FULLWEALTH | 01034 | | 01-Dec-22 | | Could not reach a consensus on the audit fee for the year ending 31 December 2022. |
| WANGUO MINING | 03939 | | 08-Nov-22 | | Could not reach a consensus on the audit service fee regarding the annual audit for the financial year ending 31 December 2022. |
| HONG WEI ASIA | 08191 | | 23-Mar-22 | | Could not reach a consensus on the Proposal due to delays caused by COVID-19 pandemic. |
| NEWOCEAN ENERGY | 00342 | | 26-Jan-22 | | Could not reach a consensus on the audit fee in respect of the financial year ended 31 December 2021. |
| RUIYUAN IC TECH | 08249 | | 14-Jan-22 | | Could not reach a consensus on the audit fee for the financial year ended 31 December 2021. |