Deloitte

Company	Stock Code	From	To	Release Date / Document Links	Reason for Change
BAIRONG-W	06608	30-Jun-26
ZHONGYU ENERGY	03633	26-Jun-26
BIODLINK-B	01875	26-Jun-26
ZA ONLINE	06060	23-Jun-26
GD LAND	00124	18-Jun-26
CHINA RES LAND	01109	09-Jun-26
CR LAND N2902	05786	09-Jun-26
CR LAND N2910	05819	09-Jun-26
CR LAND N2811	40005	09-Jun-26
CR LAND N3011-R	85095	09-Jun-26
CHINA RES LAND,CR LAND N2902,CR LAND N2910,CR LAND N2811,CR LAND N3011-R	01109,05786,05819,40005,85095	09-Jun-26
CHINA RES MIXC	01209	08-Jun-26
Z FIN	01168	08-Jun-26
LIANLIAN	02598	05-Jun-26
CHINA RES GAS	01193	28-May-26
MEDLIVE	02192	15-May-26
WUXI LEAD	00470	28-Apr-26
APAC RESOURCES	01104	27-Apr-26
APAC RES W2712	02478	27-Apr-26
GUANGDONG INV	00270	30-Mar-26
CHONGQING IRON	01053	26-Nov-25
SERES	09927	05-Nov-25
JNBY	03306	30-Oct-25
MAANSHAN IRON	00323	30-Oct-25
TIANAN MEDICARE	00383	24-Oct-25
HK FINANCE GP	01273	24-Oct-25
GUANGNAN (HOLD)	01203	25-Sep-25
WEILI HOLDINGS	02372	03-Sep-25
MEMESTRATEGY	02440	22-Jul-25
MINMETALS LAND	00230	27-Jun-25
HYGEIA HEALTH	06078	29-May-25
MCC	01618	28-May-25
NET-A-GO TECH	01483	27-May-25
BBMG	02009	23-May-25
CHINA VANKE	02202	29-Apr-25
TAUNG GOLD	00621	15-Apr-25
Q TECH	01478	14-Apr-25
OKG TECH	01499	28-Mar-25
LUZHOU BANK	01983	26-Mar-25
CHENGDU EXPWAY	01785	26-Mar-25
ZIJIN MINING	02899	21-Mar-25
SWHYHK	00218	31-Dec-24
GUOFUHEE	02582	20-Dec-24
GRCB	01551	13-Dec-24
SYNAGISTICS W29,SYNAGISTICS	02461,02562	05-Dec-24
SYNAGISTICS W29	02461	05-Dec-24
SYNAGISTICS	02562	05-Dec-24
BE ENVIRONMENT	00154	31-Oct-24
BEIJING ENT	00392	31-Oct-24
BJ PROPERTIES	00925	31-Oct-24
JW THERAP-B	02126	31-Oct-24
BINHAI INV	02886	31-Oct-24
DYNASTY WINES	00828	23-Oct-24
CALC	01848	22-Oct-24
CG SERVICES	06098	21-Oct-24
GAPACK	00468	17-Oct-24
A DOO PAYMENTS	03412	17-Oct-24
A DOO AI	03413	17-Oct-24
A DOO WEB3	03426	17-Oct-24
CHINA EAST AIR	00670	08-Oct-24
WECON HOLDINGS	01793	08-Oct-24
CHINA DONGXIANG	03818	30-Sep-24
PEIJIA-B	09996	03-Sep-24
HENGAN INT'L	01044	19-Aug-24
SH PHARMA	02607	28-Jun-24
TSINGTAO BREW	00168	28-Jun-24
CHINA ORIENTAL	00581	28-Jun-24
MELCO INT'L DEV	00200	28-Jun-24
HAITONG SEC	06837	27-Jun-24
QHD PORT	03369	25-Jun-24
CNQC INT'L	01240	21-Jun-24
VPOWER GROUP	01608	18-Jun-24
JACOBIO-B	01167	07-Jun-24
XINGFA ALUM	00098	31-May-24
ZGC TEC LEASING	01601	10-May-24
ZMJ	00564	29-Apr-24
RYKADAN CAPITAL	02288	15-Apr-24
FAIRWOOD HOLD	00052	22-Feb-24
TIAN TU CAPITAL	01973	19-Jan-24
BOARDWARE INTEL	01204	10-Nov-23
SANERGY GROUP	02459	31-Jul-23
CONANT OPTICAL	02276	21-Jul-23
GUANGSHEN RAIL	00525	15-Jun-23
CBHB	09668	18-May-23
DONGZHENG AFC	02718	30-Dec-22
CATHAY EDU	01981	15-Jul-22
TIANNENG POWER	00819	08-Jul-22
BESTSTUDY EDU	03978	30-Jun-22
NCI	01336	28-Jun-22
HTSC	06886	01-Jan-22
CMC REIT	01503	28-Nov-19		13-Jun-24	Retirement
YADEA	01585	07-Sep-17
BEIJING AIRPORT	00694
CHINA RAILWAY	00390
CHINA MERCHANTS	00133			03-Jun-24	Regular rotation of Auditors
ZHEJIANGEXPRESS	00576			17-Dec-24 1 17-Dec-24 2 17-Dec-24 3	The continuous appointment of the same accounting firm by state-owned enterprises in principle shall not exceed eight years. Deloitte Touche Tohmatsu and Pan-China Certified Public Accountants have served as the Auditors for more than eight consecutive years, which has triggered the condition to change as specified in the Administrative Measures. Resigned international auditor: Deloitte Touche Tohmatsu and domestic auditor Pan-China Certified Public Accountants, appointed international auditor: Ernst & Young and domestic auditor RSM China CPA LLP
HONGHUA GROUP	00196	01-Nov-22	30-Jun-26	08-Jun-26 1 08-Jun-26 2	Deloitte has provided audit services for four consecutive financial years. In light of the relevant regulatory requirements and applicable framework, the tenure of key members of the audit engagement is approaching the relevant regulatory limits. The staggered statutory rotation requirements applicable to the audit firm and key engagement personnel, operating on different rotation cycles, may give rise to overlapping transition requirements within a relatively short period of time. To ensure an orderly rotation and maintain the continuity and stability of audit work, the Company has carefully considered and decided to initiate the auditor rotation process at an appropriate time, so as to achieve a smooth transition within a compliant framework.
SIS MOBILE	01362	31-Dec-14	30-Jun-26	27-Apr-26 1 27-Apr-26 2	Retirement upon expiration of its current term of office to align the auditor for both the Company and its controlling shareholder, SiS International Holdings Limited, to enhance the efficiency and effectiveness of overall audit for the Group.
SIS INT'L	00529		30-Jun-26	28-Apr-26 1 28-Apr-26 2	Retirement at AGM upon expiration of its current term of office. The Board has considered that EY Office Limited has been acting as the auditor of SiS Distribution (Thailand) Public Company Limited, the Company’s indirectly non-wholly owned major subsidiary and a major contributor to the Group’s results, for several years. As such, the Company considered that appointing the same group auditor for both the Company and SiS Thai would enhance the efficiency and effectiveness of audit services for the Group which would be in the best interest of the Company .
SIS INT'L	00529		30-Jun-26	03-Jun-26	SUPPLEMENTAL ANNOUNCEMENT - The Audit Committee has reviewed EY Hong Kong’s proposal and has performed due assessment, as in announcement, on the independence, competence and capability of EY Hong Kong to perform high quality audits of the Company.
VIGONVITA-B	02630		26-Jun-26	04-Jun-26	Unable to reach a consensus on the proposed audit fee for the year ending December 31, 2026.
SEYOND,SEYOND W30	02665,02673		18-Jun-26	27-May-26	Based on the outcome of the assessment and with the recommendation of the Audit Committee, the Board has resolved that Deloitte will not be reappointed upon expiration of its term of office at the conclusion of the forthcoming AGM,
SIS MOBILE	01362	31-Dec-14	03-Jun-26	03-Jun-26	SUPPLEMENTAL ANNOUNCEMENT - To align the auditor of the Company and that of its controlling shareholder to enhance the efficiency and effectiveness of the audit of the Group. Plus the assessment on the independence, competence and capability of EY to perform high quality audits of the Company.
TIANGE	01980	28-Jun-24	29-May-26	30-Apr-26 1 30-Apr-26 2	Deloitte notified the Company that due to the anticipated growth of the Company’s online interactive entertainment businesses the Group’s audit fees for 2026 would increase significantly. The Company remains in a loss-making position for the financial year ended December 31, 2025. Given the continued challenging business environment and in consideration of the Group’s financial performance, the Company should actively manage its expenditures and cash flow and reduce its overall operating expenses to ensure long-term, stable returns for the Company’s shareholders. In light of the above, a significant increase in audit fees would not appear to be justified.
MMG	01208	25-May-16	28-May-26	21-Oct-25	According to the relevant requirements of SASAC, there are restrictions in respect of the years of services of the auditors which continuously undertake financial auditing work in respect of a state-owned enterprise and its subsidiaries. In order to better ensure the independence and objectivity of the audit work, and having comprehensively considered the Company’s business development and overall audit needs, the Company proposes to change its independent auditor.
MECOM POWER	01183	02-Jul-98	28-May-26	22-Apr-26	Could not reach a consensus on the audit fee.
MMG	01208	25-May-16	28-May-26	27-Apr-26	According to the relevant requirements of SASAC, there are restrictions in respect of the years of services for auditors which continuously undertake financial auditing work in respect of a state-owned enterprise and its subsidiaries. The Company has continuously engaged its existing auditor, Deloitte Touche Tohmatsu, since 2016.
DRINDA	02865		27-May-26	30-Apr-26 1 30-Apr-26 2	Retirement upon expiry of its term of office. The Board is of the view that the change of overseas auditor would help enhance the efficiency in handling both domestic and cross-border audit requirements, while taking into account business development needs and the necessity for effective collaboration in audit work across jurisdictions, ensuring the independence, objectivity, and fairness of the audit process.
BUILD KING HOLD	00240		22-May-26	22-May-26 1 22-May-26 2 22-May-26 3	Having taken into account a comprehensive evaluation, including the fact that Deloitte has served as the auditor for over 20 years, the Board and the Audit Committee have determined that it is appropriate to consider rotation of its auditor after such a long period of service.
WAI KEE HOLD	00610		22-May-26	22-May-26 1 22-May-26 2 22-May-26 3	Having taken into account a comprehensive evaluation, including the fact that Deloitte has served as the auditor for over 33 years, the Board and the Audit Committee have determined that it is appropriate to consider rotation of its auditor after such a long period of service at the AGM. Save for the matters in Deloitte’s modified audit opinion for the 2025 audited financial statements that arose in connection with uncertainties as to whether Road King and its subsidiaries can continue as a going concern and concerning the restructuring proposal of Road King Group, there are no matters that need to be brought to the attention of the Shareholders.
ROAD KING INFRA	01098	24-Jun-96	22-May-26	22-May-26 1 22-May-26 2 22-May-26 3	Having taken into account a comprehensive evaluation including the Group’s focus on cost control and the fact that Deloitte has served as the auditor since 1996, the Board and the Audit Committee have determined that it is appropriate to consider rotation of its auditor after such a long period of service and recommend the appointment of new auditor at the AGM after comparing the audit proposals from other professional accounting firms. Save for the matters in Deloitte’s disclaimer of opinion on the 2025 consolidated financial statements in connection with the Group’s ability to continue as a going concern, there are no matters that need to be brought to the attention of the Shareholders.
SEYOND	02665		22-May-26	22-May-26	The Board’s decision was made having taken into account the proposed fee of Deloitte compared with the fee rates offered by other professional accounting firms in the market which possess necessary capabilities and competence (including technical know-how, industry knowledge and track record, manpower and other resources) and cost control measures of the Group.
SEYOND W30	02673		22-May-26	22-May-26	The Board’s decision was made having taken into account the proposed fee of Deloitte compared with the fee rates offered by other professional accounting firms in the market which possess necessary capabilities and competence (including technical know-how, industry knowledge and track record, manpower and other resources) and cost control measures of the Group.
GREENTECH INTL	00195		21-May-26	21-May-26	The Board further announces that with effect from 21 May 2026, RSM has been appointed as the new auditors at the AGM.
SHENZHENEXPRESS	00548		17-May-26	03-Jun-26 1 03-Jun-26 2	Pursuant to the requirements of the relevant state-owned assets supervisory authorities, the same auditor's consecutive term of service for the annual audit of an enterprise shall not exceed 5 years. Where consecutive audit service exceeds 5 years, a rotation must be carried out.
DRINDA	02865		08-May-26	12-May-26	SUPPLEMENTAL ANNOUNCEMENT - On May 8, 2026, Deloitte provided a confirmation that there are no matters that need to be brought to the attention of holders of securities of the Company. Plus factors considered on the change of auditor.
HUAJIN INTL	02738	05-Apr-16	05-May-26	05-May-26	SUPPLEMENTALANNOUNCEMENT: The Stock Exchange subsequently raised enquiries on various matters in relation to the changeofauditor, including the significant change in audit fees, the reasonableness of the newauditor’sfee,audit quality assurance measures, the qualifications and competence of the PRCcomponent auditor,and the due diligence procedures of the Committee. The Company now makes supplementarydisclosures in response to all such concerns.
AB&B BIO-TECH-B	02627		13-Apr-26	27-May-26 1 27-May-26 2 27-May-26 3 27-May-26 4	Deloitte Touche Tohmatsu expressed grave concerns over the commercial substance and business rationale of the Fund Investments and the Consultancy Payments arrangements and recommended the Audit Committee to initiate an independent investigation into these matters. Given the serious nature of the matters, DTT reiterated their view recommending Audit Committee to initiate an investigation by an independent forensic investigation firm is necessary in order for the Company to have a robust basis for concluding on the matters. DTT stated that they were informed on April 1, 2026 that the Company has decided to engage a new auditor for the 2025 Audit, the effect of this would be that they will not be able to complete the 2025 Audit and to fulfil their public interest obligation to report to the Shareholders. DTT stated that after careful consideration, they have concluded that the decision of the Company to engage a new auditor has made their professional relationship untenable and accordingly, they have decided to tender their resignation as auditor at the Company’s request.
EMPEROR INT'L	00163		10-Apr-26	13-May-26 1 13-May-26 2	SUPPLEMENTAL ANNOUNCEMENT - Deloitte verbally indicated that the audit fee would be reviewed and adjusted upward back to the level of a couple of years before. The Company is of the view that its business operation scope has changed as compared with that in a couple of years before, and therefore such indicated fee was not acceptable.
EMPEROR E HOTEL	00296		09-Apr-26	13-May-26 1 13-May-26 2	The company has reviewed the need for a change of auditor to enhance the company’s corporate governance, having considered that Deloitte Touche Tohmatsu has served as the auditor for over 20 years. The Company did not accept the audit fee proposed and Deloitte was aware that the company was considering to appoint another auditor, therefore, Deloitte decided to resign as the auditor.
MICROWARE	01985	24-Feb-17	23-Feb-26	23-Feb-26	Could not reach a consensus on the audit fee, due to the additional audit effort required as a result of the Group’s business expansion in the PRC, and the newly acquired associate and financial assets.
RONGZUN INT'L H	01780	13-Apr-19	20-Jan-26	21-Jan-26	Could not reach a consensus on the audit fee. Deloitte also understood that the Company had proposed to appoint another auditor for the audit. Therefore, after careful considerations, Deloitte decided to resign as the auditor of the Company.
HUAJIN INTL	02738	05-Apr-16	29-Dec-25	29-Dec-25	Could not reach a consensus on the audit fee in respect of the audit of the consolidated financial statements of the Group for the year ending 31 December 2025 taking into account the additional audit effort required as a result of the Group’s change in current operations, the sustained operating losses incurred and other liquidity considerations during the interim period.
HUAJIN INTL	02738	05-Apr-16	29-Dec-25	10-Feb-26	SUPPLEMENTALANNOUNCEMENT - Deloitte proposed an increase in the audit fee which was higher than expected, and despite multiple rounds of negotiations between the two parties, no consensus was reached on the fee terms.
JINCHUAN INTL	02362	29-Jun-01	28-Nov-25	19-Dec-25 1 19-Dec-25 2	Deloitte has not been able to provide a timetable for completing the audit work for the 2024 Annual Results. During the audit of the consolidated financial statements for the year ended 31 December 2024, the Allegation came to the attention of Deloitte. On the recommendation of Deloitte, an Independent Investigation was initiated to investigate the Allegation. The Independent Investigation is still on-going without having a concrete timetable as to when it will be satisfactorily completed, including conclusion by the Audit Committee as to whether the allegations have foundation and if so, whether any adjustments need to be made to the financial statements. Deloitte has reminded the Company that satisfactory completion of the Independent Investigation is crucial for Deloitte to assess the timing of completion of the 2024 Audit including whether any further audit procedures will be required in order for Deloitte to complete the 2024 Audit.
COURAGE INV	01145	14-Jan-13	27-Nov-25	12-Feb-26 1 12-Feb-26 2 12-Feb-26 3	Could not reach a consensus on the audit fee for the year ending 31 December 2025 as a result of the increase in audit work on the new mining logistics business commenced during the current year and the related transactions announced by the Company in October 2025.
JOY SPREADER	06988	10-Sep-20	20-Nov-25	10-Dec-25 1 10-Dec-25 2 10-Dec-25 3	Deloitte was informed of the Company’s plan to change the auditor for the audit of the consolidated financial statements of the Group for the year ending December 31, 2025, with the objective of controlling audit fee expenses and enhancing the overall cost effectiveness of the Group. Therefore, after careful considerations, Deloitte decided to resign as the auditor of the Company.
TRANSCENTA-B	06628	14-Sep-21	12-Nov-25	12-Nov-25	Could not reach a consensus on the proposed audit fee in respect of the audit of the consolidated financial statements of the Group for the financial year ending December 31, 2025. In view of the more competitive proposal provided by the other professional accounting firm, the Board, with the recommendation of the Audit Committee, is satisfied that a change of auditor would better achieve the Company’s cost-control objectives and is in the interests of the Company and the shareholders of the Company as a whole.
CONTIOCEAN	02613	31-Dec-24	07-Nov-25	15-Dec-25 1 15-Dec-25 2	Could not reach a consensus on the audit fee.
GREENLAND HK	00337		17-Oct-25	17-Oct-25	Could not reach a consensus on the audit fee in respect of the audit of the consolidated financial statements of the Company and its subsidiaries for the year ending 31 December 2025.
SUNHO BIO-B	02898	16-May-24	09-Sep-25	16-Sep-25 1 16-Sep-25 2	In view of the more competitive proposal provided by other professional accounting firms, the Board and the Audit Committee consider that the change of Auditor would enhance the cost-effectiveness of the audit of the Company.
ZHONGYU ENERGY	03633	01-Apr-04	04-Aug-25	07-Aug-25	Could not reach a consensus on the audit fee.
CHINA AEROSPACE	00031		27-Jun-25	25-Apr-25	Retirement after more than 20 years of service as part of good corporate practice for auditor rotation.
BAIWANG CO	06657	28-Jun-24	27-Jun-25	26-Jun-25 1 26-Jun-25 2 26-Jun-25 3	Unable to reach consensus on the proposed audit fee for the year ended December 31, 2025.
CHINA AEROSPACE	00031		27-Jun-25	27-Jun-25 1 27-Jun-25 2	Deloitte has served as the auditor of the Company for more than 20 years. Having regard to the length of Deloitte’s tenure, the Board considers that the rotation of auditors after an appropriate period of time is a good corporate practice.
CHINAGOLDINTL	02099	17-Nov-10	26-Jun-25	05-Jun-25 1 05-Jun-25 2	Deloitte has served as auditor of the Company for 15 consecutive years, and a change of auditor after an appropriate period of time is a good corporate governance measure to ensure the independence and objectivity of external audit services.
GALA TECH HOLD	02458	16-Jun-23	20-Jun-25	23-May-25 1 23-May-25 2	Resolved not to re-appoint Deloitte as the Company’s auditor due to audit fee consideration.
JNCEC	00579		18-Jun-25	06-Aug-25 1 06-Aug-25 2 06-Aug-25 3	Pursuant to the limit of consecutive years of audit services to state-owned enterprises, Deloitte Touche Tohmatsu will retire as the international auditor upon expiration of its current term of office with effect from the conclusion of the forthcoming annual general meeting to be held on 18 June 2025.
CH MODERN D	01117	07-Sep-93	12-Jun-25	14-May-25	Retirement after more than 10 years as a good corporate governance practice
EVERGREEN PG	01962	29-Jun-17	14-May-25	15-May-25 1 15-May-25 2 15-May-25 3	Proposed change of auditor is beneficial to maintaining independence and objectivity of the auditor, consistent with good corporate governance practices and risk management and in the best interests of the Company and the Shareholders as a whole.
JINCHUAN INTL	02362	29-Jun-01	30-Apr-25	25-Feb-26	SUPPLEMENTAL ANNOUNCEMENT - Deloitte informed the Company that it did not consider it an appropriate time to be proposed for re-election as the Company’s auditors for the financial year 2025 in the annual general meeting scheduled to be held on 28 May 2025.
CENTRAL DEV H	00475		11-Apr-25	11-Apr-25	Could not reach a consensus on the reduction of the audit fee.
WILLAS-ARRAY	00854		08-Apr-25	08-Apr-25	Not Specified
AIR CHINA	00753		27-Mar-25	27-Mar-25	Deloitte have been providing audit services to the Company for eight consecutive years. In accordance with the relevant provisions of the Measures for the Administration of Selection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies, following the procurement process and based on the results thereof, the board of directors has resolved, to propose to appoint KPMG.
AIR CHINA	00753		27-Mar-25	03-Jun-25	In accordance with the relevant provisions of the Measures for the Administration of Selection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies. Deloitte have been providing audit services to the Company for eight consecutive years.
WILLAS-ARRAY	00854		10-Feb-25	10-Feb-25	No matters that need to be brought to the attention of holders of securities or creditors of the Company in connection with its resignation.
EPS HEALTH TECH	03860	28-Feb-23	28-Jan-25	11-Feb-25 1 11-Feb-25 2	Deloitte was not able to reach a consensus with the Company on the audit fee for the year ending 31 March 2025.
CHINA TIANRUI	01252	14-Dec-11	24-Dec-24	27-Dec-24 1 27-Dec-24 2	After taking into account many factors including the professional risk associated with the audit, the level of audit fees and their available internal resources in light of current work flows.
MTT GROUP	02350	13-Sep-22	20-Dec-24	20-Dec-24	Could not reach a consensus on the audit fee in respect of the audit of the consolidated financial statements of the Group for the year ending 31 March 2025.
ZHEJIANG B2601	40526	31-Oct-05	17-Dec-24	10-Sep-24	The continuous appointment of the same accounting firm by state-owned enterprises in principle shall not exceed eight years.
ZHEJIANG B2607	40761	31-Oct-05	17-Dec-24	10-Sep-24	The continuous appointment of the same accounting firm by state-owned enterprises in principle shall not exceed eight years.
SIRNAOMICS-B	02257	20-Dec-21	13-Dec-24	13-Dec-24	Deloitte refers to its letter to the audit committee and the Board dated October 24, 2024 in relation to the Matter and its communication with the Company on October 31, 2024 regarding its proposed audit fee adjustment. As of the date of letter of resignation, Deloitte understands that the investigation into the Matter has been ongoing for a period of time and all necessary investigative procedures have yet to be completed. That said, it is also understood that a draft investigation report has been made available to the Chairperson of the Investigation Committee in September 2024. On October 24, 2024, Deloitte wrote to the Audit Committee and the Board requesting, amongst other things, a copy of the draft investigation report. As explained by Deloitte, it is the responsibility of Deloitte as auditor to fully understand the nature, investigative procedures and findings to date of the Matter, and to evaluate its impact on the nature, timing, and extent of its planned audit procedures for the audit of the consolidated financial statements of the Group for year ending December 31, 2024. In addition, on October 31, 2024, Deloitte further notified the Company of a proposed fee increase due to its anticipation of additional audit work regarding the Matter. Despite Deloitte’s subsequent continuous communication with the Company following up on its requests set out in its letters of October 24, 2024 and October 31, 2024, as of the date of letter of resignation, Deloitte has received no tangible response from the Company. Deloitte has concluded the inaction of the Company has caused its professional relationship untenable. In addition, the Company informed Deloitte that the Company decided to appoint another firm of auditor to replace Deloitte as auditor for the 2024 Audit as the Company and Deloitte cannot reach an agreement on the audit fee in respect of the 2024 Audit. After careful consideration, Deloitte has decided to tender its resignation as auditor of the Company.
LUDASHI	03601	26-Sep-19	09-Dec-24	09-Dec-24	Deloitte concluded that the Board’s proposal to appoint ZHONGHUI ANDA to replace it as auditor has made its professional relationship with the Company untenable, and accordingly, Deloitte has decided to tender its resignation as the auditor of the Company with effect from 9 December 2024.
DIDA INC	02559	20-Jun-24	09-Dec-24	09-Dec-24	Deloitte indicated in the Termination Letter that it had discussed with the Audit Committee and provided a letter (the “AC Letter”) to the Audit Committee dated November 6, 2024 regarding certain prepayments made by the Company for purchasing advertising services (the “Prepayments”), indicating that certain areas regarding the Prepayments requiring further considerations and actions. In the AC Letter, Deloitte advised the Audit Committee that as the Company proceeds with its financial closing and reporting process, careful evaluations of the Prepayments would be needed, and in determining the extent of its audit procedures, it had identified that additional time and resources were necessary to understand this arrangement and perform audit procedures. Deloitte further indicated in the Termination Letter that, it was informed by the Company that the Audit Committee discussed the matter raised by it with the management of the Company following its meeting with the Audit Committee and further discussed it with the Board, and that it was also informed that the Board had decided to appoint another audit firm as auditor in connection with the consolidated financial statements of the Company and its subsidiaries for the year ending December 31, 2024 and the Company would discuss the matters in connection with the Prepayments with the succeeding auditor thereafter. As a result, Deloitte would not be able to commence and complete the audit of the consolidated financial statements of the Company and its subsidiaries for the year ending December 31, 2024. After careful consideration, Deloitte has concluded that the decision of the Board to engage another audit firm has made its professional relationship untenable, and thus it has decided to tender its termination of service as auditor of the Company.
SYNAGISTICS W29	02461	30-Oct-24	05-Dec-24	20-Nov-24	To appoint Deloitte Touche Tohmatsu as the auditors of the Company in Deloitte SG’s stead considering Hong Kong as the listing venue of the Company and the Company’s future plans to expand its digital solutions business in the greater China region.
SYNAGISTICS	02562	30-Oct-24	05-Dec-24	20-Nov-24	To appoint Deloitte Touche Tohmatsu as the auditors of the Company in Deloitte SG’s stead considering Hong Kong as the listing venue of the Company and the Company’s future plans to expand its digital solutions business in the greater China region.
SYNAGISTICS W29,SYNAGISTICS	02461,02562		05-Dec-24	20-Nov-24	To appoint Deloitte HK as the auditor considering Hong Kong as the listing venue of the Company and the Company’s future plans to expand its digital solutions business in the greater China region.
YUE DA INTL	00629		29-Nov-24	29-Nov-24	Deloitte has been serving as the auditor of the Company for more than eight consecutive years. Therefore, according to the Administrative Measures, which is applicable to the Company, the Company has to change its auditor. Deloitte stated in its resignation letter that the effect of the appointment of new auditor would be that they are unable to perform the audit of the consolidated financial statements of the Group for the year ending 31 December 2024. After its careful consideration, Deloitte has concluded that the decision of the Board to appoint Jon Gepsom to replace Deloitte as auditor has made Deloitte’s professional relationship untenable.
LAPCO HOLDINGS	08472	30-Jun-17	29-Nov-24	29-Nov-24	The proposed audit fee from Deloitte is less competitive compared to those from other professional accounting firms. Deloitte considered that the effect of this would be that they will not be able to complete, as they had fully intended to do, the 2024 Audit and to fulfill, pursuant to their appointment at the Company’s last annual general meeting on 7 May 2024, their public interest obligation to report to the shareholders of the Company and Deloitte have concluded that the decision of the Board to appoint CL Partners CPA Limited to replace them as auditor of the Company has made their professional relationship untenable. Accordingly, Deloitte have decided to tender their resignation as auditor of the Company. In addition, Deloitte has been the auditor of the Company since its listing on GEM in 2017. The Board has also considered that for the purpose of maintaining independence and objectivity of its auditor and upholding good corporate governance and risk management, it is an appropriate time to replace Deloitte, who has been holding office since the date of listing of the Company.
PSBC	01658	29-Jun-21	25-Oct-24	25-Oct-24 1 25-Oct-24 2 25-Oct-24 3	No matters relating to the termination of their services that need to be brought to the attention of the Shareholders. No disagreement or any pending matters with Deloitte Touche Tohmatsu Certified Public Accountants LLP and Deloitte Touche Tohmatsu. Resigned international auditor: Deloitte Touche Tohmatsu and domestic auditor Deloitte Touche Tohmatsu Certified Public Accountants LLP , appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP (Special General Partnership)
NH HEALTH	06606	05-Feb-21	09-Sep-24	27-Sep-24 1 27-Sep-24 2	DTT has not been able to commit to a tentative timetable for completion of the 2023 Audit, leading to uncertainty on when the 2023 Annual Results can be published. Deloitte said that satisfactory completion of the Investigation is crucial for them to assess the timing of completion of the 2023 Audit, including whether any further audit procedures will be required in order for them to complete the 2023 Audi
BAOZUN-W	09991	29-Sep-20	19-Jul-24	19-Jul-24	Could not reach a consensus on the audit fee.
FLOWING CLOUD	06610	29-Sep-22	19-Jul-24	19-Jul-24	Could not reach a consensus on the auditor’s remuneration for the financial year ending December 31, 2024.
HINGTEX HLDGS	01968	28-Jun-18	15-Jul-24	15-Jul-24	Could not reach a consensus on the audit fee.
QINGLING MOTORS	01122	29-Jul-94	27-Jun-24	27-Jun-24	Retirement
CHINA MER PORT	00144		20-Jun-24	03-Jun-24	Regular rotation of Auditor
GREENTOWN MGMT	09979	29-Jun-20	13-Jun-24	13-May-24	Part of a strategy to enhance the independence of the auditor.
CMSC	06099	22-Jun-18	11-Jun-24	11-Jun-24	Term of service expired
CHINA MER PORT	00144		27-May-24	12-Apr-24	Rotation of the Auditor after an appropriate period of time is a good corporate governance practice.
CHANGHONG JH	03991	22-Dec-16	24-May-24	17-Apr-24	To further enhance the corporate governance of the Company and to enhance the independence and objectivity of the audit work.
CHINA MERCHANTS	00133		21-May-24	21-May-24	Rotation of the auditor after an appropriate period of time is a good corporate practice to enhance independence, objectivity, and effectiveness of the external audit.
XINHUA WINSHARE	00811		21-May-24	21-May-24 1 21-May-24 2	Reached the prescribed maximum consecutive term of appointment under the Administrative Measures.
EASY SMART GP	02442	25-Apr-23	20-May-24	20-May-24	Could not reach a consensus on the audit fee for the financial year ending 30 June 2024.
CAPITAL ESTATE	00193		10-May-24	10-May-24	Could not reach a consensus on the audit fee.
SH PIONEER HLDG	01345	24-Oct-13	24-Apr-24	24-May-24 1 24-May-24 2	Deloitte has been the auditor of the Company since its listing in 2013, and the proposed change of auditor is beneficial to maintaining independence and objectivity of the auditor, consistent with good corporate governance practices and risk management and in the best interests of the Company and the shareholders of the Company.
XINHUA WINSHARE	00811		27-Mar-24	03-Apr-24	Reached the prescribed maximum consecutive term of appointment under the Administrative Measures.
CHI MER LAND	00978		20-Mar-24	20-Mar-24	Restrictions in respect of the number of years of audit services that an accounting firm may continuously provide to a state-owned enterprise and its subsidiaries.
CHI MER LAND	00978		20-Mar-24	11-Jun-24	Retirement at the conclusion of the forthcoming annual general meeting
CICC	03908	28-May-19	07-Feb-24	07-Feb-24	Reached the maximum tenure of five consecutive years as per regulations.
GUOLIAN SEC	01456	16-Jun-16	31-Dec-23	26-Mar-24	Reached the maximum number of consecutive years of engaging the same accounting firm as stipulated in the Administrative Measures for State-owned Financial Enterprises to Select and Engage Accounting Firms.
CR HOLDINGS	01911	14-Sep-18	13-Dec-23	13-Dec-23	Deloitte Touche Tohmatsu (“DTT”), were not able to complete their audit and sign off their auditor report. Mr. Bao Fan (“Mr. Bao”) was not available for contact to facilitate DTT’s understanding of the events announced by the Company on 16 and 26 February 2023. This has left the Company in a state of uncertainty on when the audit of its 2022 Annual Results can be completed. To publish the annual reports in time, it was in the best interest of the company to replace dtt.
TRANSTECH	09963	30-Jun-17	24-Nov-23	24-Nov-23	Could not reach a consensus on the reduction of the audit fee.
SMART-CORE	02166	27-Sep-16	13-Nov-23	13-Nov-23	Could not reach a consensus on the audit fee in respect of the audit of the consolidated financial statements of the Group for the year ending 31 December 2023.
GHW INTL	09933	31-Dec-19	20-Oct-23	20-Oct-23	Could not reach a mutual agreement on the audit fee for the financial year ending 31 December 2023.
SUN HING VISION	00125		13-Oct-23	13-Oct-23	Could not reach a consensus on the audit fee.
LEVER STYLE	01346	31-Oct-19	26-Sep-23	26-Sep-23	Could not reach a consensus on the audit fee.
TIME INTERCON	01729	30-Jan-18	28-Aug-23	24-Jul-23	To align its appointment of auditor with that of its intermediate holding company.
NNK	03773	24-Dec-15	14-Jun-23	29-Jun-23 1 29-Jun-23 2 29-Jun-23 3 29-Jun-23 4	For good corporate governance practice and could not reach a consensus on the audit fee.
KHOON GROUP	00924		12-Jun-23	12-Jun-23	Unable to reach a consensus in respect of the proposed audit fee for the financial year ending 30 June 2023.
INSPUR DIGI ENT	00596		23-May-23	23-May-23	Appropriate to rotate the independent auditor to maintain good corporate governance.
DASHAN EDU	09986	30-Jun-20	22-May-23	25-May-23 1 25-May-23 2	Concerns in relation to the commercial substance and business rationale of certain payments, loan, acquisition, and revenue; disagreement on the need for a forensic investigation.
CIFI HLDG N2507	40120	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HOLD GP	00884		15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HLDG N2608	40681	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HLDG N2403	05925	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HLDG N2411	40046	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HLDG N2805	40682	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HLDG N2605	40464	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HLDG SPCS	05261	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HLDG N2510	40316	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HLDG N2704	40519	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI ES SERVICE	01995	19-Nov-20	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CIFI HL N2308-R	85926	13-Nov-12	15-May-23	16-May-23	Additional procedures were requested by DTT to be undertaken by the Company in order for DTT to complete the audit work of the consolidated financial statements of the Group for the year ended 31 December 2022. DTT recommended that the audit committee of the Board (the “Audit Committee”) undertake an independent investigation into the commercial substance and business rationale of the Transactions and the Group’s compliance (if any) under the Listing Rules. With a view to ensuring the Audited 2022 Annual Results would be published as early as possible, the Board believes that it is in the best interest of the Company and its shareholders, creditors and other stakeholders of the Company to move forward and engage another auditor and complete the audit as soon as practicable. Accordingly, the Company has informed DTT of such intention to change the auditor of the Company.
CON AERO TECH	00232		28-Apr-23	28-Apr-23	Retirement upon expiration of its current term of office
WEICHAI POWER	02338	26-Feb-04	28-Apr-23	28-Apr-23	In order to increase the synergy efficiency of audit works
PERFECT GROUP	03326	22-Dec-15	21-Apr-23	21-Apr-23	Unable to reach a consensus on the audit fee.
LX TECHNOLOGY	02436	14-Nov-22	21-Apr-23	05-May-23 1 05-May-23 2	Concerns regarding the commercial substance and business rationale of investment arrangements, and the need for a forensic investigation.
KNT HOLDINGS	01025	11-Nov-03	29-Mar-23	29-Mar-23	Unable to reach a consensus on the audit fee.
BAY AREA DEV	00737		16-Mar-23	16-Mar-23	Due to the Relevant Regulations issued by Shenzhen SASAC, there is a limit of not exceeding 5 years for which an accounting firm may continuously undertake financial auditing work for directly managed enterprises by Shenzhen SASAC.
JIANDE INT'L	00865		03-Feb-23	03-Feb-23	The decision of the Board to the proposed appointment of HLB to replace Deloitte as auditor of the Company has made Deloitte's professional relationship with the Company untenable.
HUAXIN CEMENT	06655	22-Mar-22	23-Dec-22	23-Dec-22 1 23-Dec-22 2	Could not reach agreement on the engagement of financial audit and internal control audit for the year ending 31 December 2022.
HOP FUNG GROUP	02320	15-Sep-03	28-Nov-22	28-Nov-22	Could not reach a consensus on the audit fee.
TIME WATCH	02033	24-Jan-13	24-Nov-22	26-Oct-22	Good corporate governance and level of audit fee
IRC	01029	30-Sep-10	10-Nov-22	18-Nov-22	Considering its ability to execute its responsibilities as the group engagement team in accordance with the requirements of Hong Kong Standard on Auditing 600 in light of the significance of the foreign operations to the Group.
IRC	01029	30-Sep-10	10-Nov-22	30-Dec-22	Not Specified
TIME WATCH	02033	24-Jan-13	28-Oct-22	28-Oct-22	Retirement
DAIDO GROUP	00544		27-Oct-22	27-Oct-22	Could not reach a consensus on the audit fee.
LEON INSPECTION	01586	27-Sep-19	30-Aug-22	30-Aug-22	For the purpose of maintaining good corporate governance practice and improving its standard, the Board and the Audit Committee consider that the auditor of the Company should be rotated after an appropriate period of time.
CHINA SANDI	00910		22-Aug-22	22-Aug-22	Could not reach a consensus on the audit fee.
CHINA UPTOWN	02330	14-Jul-17	15-Aug-22	09-Sep-22 1 09-Sep-22 2	Failed to agree on the scope of the independent forensic investigation. Deloitte repeated request that the scope of the Investigation be extended to address the identified concerns relating to a number of allegedly unauthorized payments between 1 January 2021 and 28 February 2022 totaling approximately RMB143 million, which call into questions the validity of the underlying transactions..
E-HOUSE N2306	40507	10-Jul-18	29-Jul-22	29-Jul-22	Not Specified
E-HOUSE ENT	02048	10-Jul-18	20-Jul-22	29-Jul-22 1 29-Jul-22 2	Could not agree on any additional fee proposed to be charged by DTT for completing the outstanding audit work for the 2021 Financial Year.
COLOUR LIFE	01778	17-Jun-14	14-Jul-22	28-Jul-22	Not Specified
COLOUR LIFE	01778	17-Jun-14	13-Jul-22	14-Jul-22	Considering that Fantasia Holdings Group Co., Limited , the controlling shareholder, is appointing another auditor to complete its audit, for effectiveness and efficiency, and that the extent of the audit work that has been done is limited, the Board is of the view that it would be more cost effective and efficient to have the same auditor to carry out audit on the Company so that the audit work needs not be duplicated. The decision of the Board to appoint another audit firm to replace Deloitte as auditor of the Company has made Deloitte’s professional relationship with the Company untenable.
FANTASIA	01777	12-Nov-09	11-Jul-22	22-Jul-22 1 22-Jul-22 2	Company’s appointment of another auditor’s firm would make its professional relationship with the Company untenable
CHINFMINING	01258	20-Jun-12	28-Jun-22	10-Jun-22	Certain restrictions on the number of years that an accounting firm may continuously undertake the audit of the final financial accounts of a central state-owned enterprise and its subsidiaries.
CHINA COAL	01898	26-Jun-17	15-Jun-22	27-Apr-22	Change of accounting firms as per regulatory requirements.
CHAOWEI POWER	00951		09-Jun-22	03-May-22	Maintaining independence and objectivity of the auditor and upholding good corporate governance and risk management.
AEON STORES	00984		31-May-22	08-Apr-22	Retirement upon expiration of its current term of office. Deloitte has been the auditor of the Company since the listing of the Company. Consistent with good corporate governance practice, the Board is of the view that the proposed change of auditor will be in the best interest of the Company and the Members as a whole
SINOLINK HOLD	01168	26-May-98	31-May-22	08-Apr-22	Retirement upon expiration of its current term of office
AOYUAN HEALTHY	03662	28-Feb-19	31-May-22	02-Jun-22	The Company did not agree to pay additional audit fee required for the 2021 Annual Results for additional audit procedures to be performed by Deloitte in view of the Fund Flows Matters and certain allegations against the Group. Deloitte believes that it is unreasonable to expect the auditor to undertake a significant expansion in scope of work without any additional compensation.
ACOTEC-B	06669	12-Aug-21	26-May-22	22-Apr-22	Could not reach a mutual agreement on the audit fee for the year ending December 31, 2022.
HAITONG UT	01905	21-Jan-25	13-May-22	17-Apr-26 1 17-Apr-26 2	To align the auditing arrangements between the Company and Guotai Haitong, so as to enhance the overall efficiency of the audit services and maximise the interests of the Company and its shareholders.
WAI HUNG GROUP	03321	29-Mar-19	07-May-22	17-May-22	Differences in the approach in dealing with the Matters among Deloitte on the one hand and the Company and the Audit Committee on the other hand. Deloitte remained of the view that, given the seriousness and nature of the Matters, a forensic investigation is necessary.
SHUNTEN INTL	00932		22-Apr-22	25-Apr-22	Could not reach a consensus on the audit fee.
ZAI LAB-SB-NEW	09688	28-Sep-20	18-Apr-22	01-Jun-22 1 01-Jun-22 2	The Company expects that this transition to an audit firm located in the United States and subject to inspection by the Public Company Accounting Oversight Board enables the Company to comply with the audit requirements of the Holding Foreign Companies Accountable Act and, if so, will facilitate its continued listing on Nasdaq.
MOISELLE INT'L	00130		30-Mar-22	11-Apr-22 1 11-Apr-22 2	Could not reach a consensus with Deloitte in respect of the audit fee on the audit of the consolidated financial statements.
HAITONG UT	01905	21-May-19	29-Mar-22	29-Mar-22	Reached the stipulated tenure for continuous engagement.
MAPLELEAF EDU	01317	18-Nov-14	25-Mar-22	08-Apr-22	Could not reach a mutual agreement in respect of the audit fee for the financial year ending 31 August 2022.
MONGOLIA ENERGY	00276		18-Mar-22	21-Mar-22	Normal procedures include an annual consideration of whether it would wish to continue to act as auditor for its audit clients and in reaching a conclusion, it would take into account factors including the professional risk associated with the audit, the level of audit fees and its available internal resources in light of its current work flows.
CULTURECOM HOLD	00343		07-Mar-22	11-Mar-22	Could not reach a consensus on the audit fee.
TAUNG GOLD	00621		22-Feb-22	24-Feb-22	Could not reach a consensus on the audit fee.
CHI HO DEV	08423	28-Feb-17	18-Feb-22	18-Feb-22	Could not reach a consensus on the audit fee.
SHEUNG MOON	08523	31-Jan-18	08-Feb-22	14-Feb-22 1 14-Feb-22 2	Professional risk associated with the audit and the level of audit fees.
MI MING MART	08473	30-Jan-18	27-Jan-22	27-Jan-22	The Company and Deloitte cannot reach a consensus on the audit fee for the financial year ending 31 March 2022.
CHINA AOYUAN	03883	21-Sep-07	25-Jan-22	26-Jan-22	Unable to reach a consensus with the Company on the audit fee for the audit for the year ended 31 December 2021 in the light of current workflows as well as the additional audit procedures to be performed by Deloitte in relation to the liquidity issues faced by the Group as set out in the announcement of the Company dated 2 December 2021
KANGHUA HEALTH	03689	27-Oct-16	31-Dec-21	03-Jan-22	Could not reach a consensus on the audit fees.
CHINA RAIL CONS	01186	23-May-98	20-Mar-00	29-May-25 1 29-May-25 2	Deloitte Touche Tohmatsu has served as the Company’s audit intermediary for eight consecutive years, in accordance with the Administrative Measures for the Selection and Appointment of Accounting Firms by State-owned Enterprises and Listed Companies and other relevant regulations, in order to better ensure the independence and objectivity of the audit work, and comprehensively considering the Company’s business development and overall audit needs, the Company proposes to change the accounting firm.