| Victory Securities (Holdings) Company Limited | 08540 | 03-Sept-26 | | | |
| TSE SUI LUEN JEWELLERY (INTERNATIONAL) LIMITED | 00417 | 01-Sept-26 | | | |
| SHEIN Global Holdings Limited | 00625 | 01-Sept-26 | | | |
| ASIA STANDARD INTERNATIONAL GROUP LIMITED | 00129 | 28-Aug-26 | | | |
| ASIA ORIENT HOLDINGS LIMITED | 00214 | 28-Aug-26 | | | |
| EKH LIMITED | 02523 | 13-Jul-26 | | | |
| ROKAE (SHANDONG) ROBOTICS GROUP INC. | 03752 | 09-Jul-26 | | | |
| RIGOL Technologies Co., Ltd. | 00537 | 09-Jul-26 | | | |
| EACON Group Co., Ltd | 07687 | 08-Jul-26 | | | |
| MOMENTA GLOBAL LIMITED | 06880 | 08-Jul-26 | | | |
| Bairong AI Inc. | 06608 | 30-Jun-26 | | | |
| Jiangxi Institute of Biological Products Inc. | 06915 | 30-Jun-26 | | | |
| GUANGDONG INVESTMENT LIMITED | 00270 | 29-Jun-26 | | | |
| Zhongyu Energy Holdings Limited | 03633 | 26-Jun-26 | | | |
| BioDlink International Company Limited | 01875 | 26-Jun-26 | | | |
| Guangdong Land Holdings Limited | 00124 | 25-Jun-26 | | | |
| Shaanxi Micot Pharmaceutical Technology Co., Ltd. | 02335 | 24-Jun-26 | | | |
| ZhongAn Online P & C Insurance Co., Ltd. | 06060 | 23-Jun-26 | | | |
| HJ SCIENCE CO., LTD. | 06132 | 23-Jun-26 | | | |
| GUANGDONG INVESTMENT LIMITED | 00270 | 18-Jun-26 | | | |
| Guangdong Land Holdings Limited | 00124 | 18-Jun-26 | | | |
| CHINA RESOURCES LAND LIMITED | 85095 | 09-Jun-26 | | | |
| Z Fin Limited | 01168 | 08-Jun-26 | | | |
| China Resources Mixc Lifestyle Services Limited | 01209 | 08-Jun-26 | | | |
| Lung Fung Group Holdings Limited | 02290 | 05-Jun-26 | | | |
| Lianlian DigiTech Co., Ltd. | 02598 | 05-Jun-26 | | | |
| BioDlink International Company Limited | 01875 | 04-Jun-26 | | | |
| China Resources Gas Group Limited | 01193 | 28-May-26 | | | |
| Wuxi Lead Intelligent Equipment Co., Ltd. | 00470 | 21-May-26 | | | |
| Medlive Technology Co., Ltd. | 02192 | 15-May-26 | | | |
| Shanghai Sunmi Technology Co., Ltd. | 06810 | 29-Apr-26 | | | |
| Wuxi Lead Intelligent Equipment Co., Ltd. | 00470 | 28-Apr-26 | | | |
| APAC Resources Limited | 02478 | 27-Apr-26 | | | |
| Hangzhou Tongshifu Cultural and Creative (Group) Co., Ltd. | 00664 | 31-Mar-26 | | | |
| GUANGDONG INVESTMENT LIMITED | 00270 | 30-Mar-26 | | | |
| Nsing Technologies Inc. | 02701 | 23-Mar-26 | | | |
| FS.COM Limited | 03355 | 23-Mar-26 | | | |
| Wuxi Lead Intelligent Equipment Co., Ltd. | 00470 | 11-Feb-26 | | | |
| EASTROC | 09980 | 26-Jan-26 | | | |
| InSilico Medicine Cayman TopCo | 03696 | 30-Dec-25 | | | |
| QingSong Health Corporation | 02661 | 23-Dec-25 | | | |
| XIZANG ZHIHUI MINING CO., LTD. | 02546 | 19-Dec-25 | | | |
| JINGDONG Industrials, Inc. | 07618 | 11-Dec-25 | | | |
| Hebei Haiwei Electronic New Material Technology Co., Ltd. | 09609 | 28-Nov-25 | | | |
| Chuangxin Industries Holdings Limited | 02788 | 24-Nov-25 | | | |
| Sichuan Biokin Pharmaceutical Co., Ltd. | 02615 | 17-Nov-25 | | | |
| Softcare Limited | 02698 | 10-Nov-25 | | | |
| Pony AI Inc. | 02026 | 06-Nov-25 | | | |
| Seres Group Co., Ltd. | 09927 | 05-Nov-25 | | | |
| JNBY Design Limited | 03306 | 30-Oct-25 | | | |
| Tian An Medicare Limited (BM) | 00383 | 24-Oct-25 | | | |
| Hong Kong Finance Group Limited | 01273 | 24-Oct-25 | | | |
| Shenzhen Hipine Precision Technology Co., Ltd. | 02583 | 29-Sept-25 | | | |
| GDH GUANGNAN (HOLDINGS) LIMITED | 01203 | 25-Sept-25 | | | |
| Yadea Group Holdings Ltd. | 01585 | 22-Sept-25 | | | |
| Hesai Group | 02525 | 16-Sept-25 | | | |
| Dahon Tech (Shenzhen) Co., Ltd. | 02543 | 09-Sept-25 | | | |
| WEIli Holdings Limited | 02372 | 03-Sept-25 | | | |
| MemeStrategy, Inc. | 02440 | 22-Jul-25 | | | |
| Lens Technology Co., Ltd. | 06613 | 09-Jul-25 | | | |
| Hygeia Healthcare Holdings Co., Limited | 06078 | 27-Jun-25 | | | |
| MINMETALS LAND | 00230 | 27-Jun-25 | | | |
| OSL Group Limited (KY) | 00863 | 27-Jun-25 | | | |
| Net-a-Go Technology Company Limited | 01483 | 26-Jun-25 | | | |
| X.J. ELECTRICS (HU BEI) CO., LTD | 02619 | 25-Jun-25 | | | |
| MINMETALS LAND | 00230 | 13-Jun-25 | | | |
| Hygeia Healthcare Holdings Co., Limited | 06078 | 29-May-25 | | | |
| Net-a-Go Technology Company Limited | 01483 | 27-May-25 | | | |
| Q Technology (Group) Company Limited | 01478 | 23-May-25 | | | |
| China Vanke Company Limited | 02202 | 29-Apr-25 | | | |
| Taung Gold International Limited | 00621 | 15-Apr-25 | | | |
| Q Technology (Group) Company Limited | 01478 | 14-Apr-25 | | | |
| LUZHOU BANK CO., LTD. | 01983 | 26-Mar-25 | | | |
| SHENWAN HONGYUAN (H.K.) LIMITED | 00218 | 31-Dec-24 | | | |
| Haitong Unitrust International Financial Leasing Co., Ltd. | 01905 | 23-Dec-24 | | | |
| Jiangsu Guofu Hydrogen Energy Equipment Co., Ltd. | 02582 | 20-Dec-24 | | | |
| SYNAGISTICS LIMITED | 02562 | 05-Dec-24 | | | |
| SYNAGISTICS LIMITED | 02461 | 05-Dec-24 | | | |
| China Eastern Airlines Corporation Limited | 00670 | 08-Nov-24 | | | |
| BEIJING ENTERPRISES ENVIRONMENT GROUP LIMITED | 00154 | 31-Oct-24 | | | |
| BEIJING ENTERPRISES HOLDINGS LIMITED | 00392 | 31-Oct-24 | | | |
| Beijing Properties (Holdings) Limited | 00925 | 31-Oct-24 | | | |
| JW (Cayman) Therapeutics Co. Ltd | 02126 | 31-Oct-24 | | | |
| Binhai Investment Company Limited | 02886 | 31-Oct-24 | | | |
| Beijing Enterprises Water Group Limited | 00371 | 31-Oct-24 | | | |
| Beijing Enterprises Urban Resources Group Limited | 03718 | 31-Oct-24 | | | |
| SYNAGISTICS LIMITED | 02461 | 30-Oct-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. |
| DYNASTY FINE WINES GROUP LIMITED | 00828 | 23-Oct-24 | | | |
| CHINA AIRCRAFT LEASING GROUP HOLDINGS LIMITED | 01848 | 22-Oct-24 | | | |
| Country Garden Services Holdings Company Limited | 06098 | 21-Oct-24 | | | |
| A DOO PAYMENTS | 03412 | 17-Oct-24 | | | |
| A DOO AI | 03413 | 17-Oct-24 | | | |
| A DOO WEB3 | 03426 | 17-Oct-24 | | | |
| Greatview Aseptic Packaging Company Limited | 00468 | 17-Oct-24 | | | |
| China Eastern Airlines Corporation Limited | 00670 | 08-Oct-24 | | | |
| Wecon Holdings Limited | 01793 | 08-Oct-24 | | | |
| China Dongxiang (Group) Co., Ltd. | 03818 | 30-Sept-24 | | | |
| Peijia Medical Limited | 09996 | 03-Sept-24 | | | |
| HENGAN INTERNATIONAL GROUP COMPANY LIMITED | 01044 | 19-Aug-24 | | | |
| MELCO INTERNATIONAL DEVELOPMENT LIMITED | 00200 | 28-Jun-24 | | | |
| Haitong Securities Co., Ltd. | 06837 | 27-Jun-24 | | | |
| VPower Group International Holdings Limited | 01608 | 18-Jun-24 | | | |
| JACOBIO PHARMACEUTICALS GROUP CO., LTD. | 01167 | 07-Jun-24 | | | |
| Xingfa Aluminium Holdings Limited | 00098 | 31-May-24 | | | |
| Beijing Capital International Airport Company Limited | 00694 | 23-May-24 | | | |
| ZHONGGUANCUN SCIENCE-TECH LEASING CO., LTD. | 01601 | 10-May-24 | | | |
| ZMJ Group Company Limited (CN) | 00564 | 29-Apr-24 | | | |
| Rykadan Capital Limited | 02288 | 15-Apr-24 | | | |
| ZMJ Group Company Limited (CN) | 00564 | 01-Mar-24 | | | |
| FAIRWOOD HOLDINGS LIMITED | 00052 | 22-Feb-24 | | | |
| Tian Tu Capital Co., Ltd. | 01973 | 19-Jan-24 | | | |
| BoardWare Intelligence Technology Limited | 01204 | 10-Nov-23 | | | |
| Sanergy Group Limited | 02459 | 31-Jul-23 | | | |
| Shanghai Conant Optical Co., Ltd. | 02276 | 21-Jul-23 | | | |
| CHINA BOHAI BANK CO., LTD. | 09668 | 18-May-23 | | | |
| Cathay Group Holdings Inc. | 01981 | 15-Jul-22 | | | |
| Tianneng Power International Limited | 00819 | 08-Jul-22 | | | |
| Huatai Securities Co., Ltd. | 06886 | 22-Jun-22 | | | |
| Huatai Securities Co., Ltd. | 06886 | 01-Jan-22 | | | |
| CMC REIT | 01503 | | | | Retirement |
| CHINA MERCHANTS CHINA DIRECT INVESTMENTS LIMITED | 00133 | | | | Regular rotation of Auditors |
| IRC LIMITED | 01029 | | | | Not Specified |
| D&G Technology Holding Company Limited | 01301 | | | | |
| Guangzhou Rural Commercial Bank Co., Ltd. | 01551 | | | | |
| SYNAGISTICS LIMITED | 02562 | | | | 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. |
| CHINA RAILWAY GROUP LIMITED | 00390 | | | | |
| CNQC International Holdings Limited | 01240 | | | | |
| Shanghai Dongzheng Automotive Finance Co., Ltd. | 02718 | | | | |
| New China Life Insurance Company Ltd. | 01336 | | | | |
| ITC Properties Group Limited | 00199 | | 21-Aug-26 | | The Company and DTT could not reach a consensus on the audit fee for the 2027 Audit, taking into account factors such as the emergence of AI-related business and fee levels quoted by other audit firms. Consequently, DTT did not seek re-appointment and retired upon the conclusion of the AGM. |
| Jiangsu Guofu Hydrogen Energy Equipment Co., Ltd. | 02582 | 16-Jan-25 | 21-Aug-26 | | The Company and Deloitte Touche Tohmatsu (DTT) could not reach a consensus on the audit fee for the YE December 2026. As part of the Group's cost-control measures, the Board reassessed the professional fees and determined that DTT's proposed fee was relatively higher compared to other proposals received and not commensurate with the Group's current operational scale and audit scope. Therefore, the Board proposed the removal of DTT and the appointment of Rongcheng (Hong Kong) CPA Limited. |
| Fujian Haixi Pharmaceuticals Co., Ltd. | 02637 | 17-Oct-25 | 04-Aug-26 | | SUPPLEMENTAL ANNOUNCEMENT - The Company wishes to clarify that it was the receipt, within a relatively short and concentrated period around and after the last annual general meeting dated 27 May 2026, of successive and specific requests from PRC governmental authorities and PRC commercial banks for audit report prepared under CASBE that prompted the Company to reassess the appropriateness of its existing financial reporting framework. |
| Fujian Haixi Pharmaceuticals Co., Ltd. | 02637 | | 15-Jul-26 | | The Company decided to align the preparation of its financial reports in accordance with China Accounting Standards for Business Enterprises (CASBE) starting from the interim financial report for the period ended 30 June 2026. Since RSM China CPA LLP is a PRC external auditor is qualified to provide audit services to mainland China-incorporated issuers listed in Hong Kong, the Company proposed to terminate the engagement of Deloitte Touche Tohmatsu and appoint RSM China CPA LLP as its external auditor. |
| Honghua Group Limited | 00196 | 01-Nov-22 | 30-Jun-26 | | 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 INTERNATIONAL HOLDINGS LIMITED | 00529 | | 30-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. |
| SiS Mobile Holdings Limited | 01362 | | 30-Jun-26 | | Retirement upon expiration of its current term of office. alignment of auditor for both the Company and its controlling shareholder would enhance the efficiency and effectiveness of overall audit for the Group. |
| Vigonvita Life Sciences Co., Ltd. | 02630 | 06-Nov-25 | 26-Jun-26 | | Unable to reach a consensus on the proposed audit fee for the year ending December 31, 2026. |
| Seyond Holdings Ltd. | 02665 | | 18-Jun-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 INTERNATIONAL HOLDINGS LIMITED | 00529 | | 05-Jun-26 | | 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 Mobile Holdings Limited | 01362 | | 04-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. |
| Tian Ge Interactive Holdings Limited | 01980 | 28-Jun-24 | 29-May-26 | | 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 Limited (HK) | 01208 | | 28-May-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. |
| MECOM Power and Construction Limited | 01183 | | 28-May-26 | | Could not reach a consensus on the audit fee. |
| Ab&B Bio-Tech CO., LTD. JS | 02627 | | 27-May-26 | | The proposed resolution to appoint Prism as the auditors and to authorize the Board to fix their remuneration was duly passed at the EGM. |
| Hainan Drinda New Energy Technology Co., Ltd. | 02865 | 31-Jul-25 | 27-May-26 | | 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. |
| Seyond Holdings Ltd. | 02665 | | 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. |
| BUILD KING HOLDINGS LIMITED | 00240 | | 22-May-26 | | Retired upon expiration of its term of office Crowe (HK) has been appointed as the auditor following the passing of the resolution in relation to the
appointment of auditor of the Company at the AGM.
|
| WAI KEE HOLDINGS LIMITED | 00610 | | 22-May-26 | | Retired upon expiration of its term of office at AGM and Crowe appointed. |
| ROAD KING INFRASTRUCTURE LIMITED | 01098 | | 22-May-26 | | Save for the matters described in Deloitte disclaimer of opinion on the consolidated financial statements for the year ended 31 December 2025 in connection with the Group’s ability to continue as a going concern, the Board and the Audit Committee confirm that there are no matters that need to be brought to the attention of the Shareholders. |
| Seyond Holdings Ltd. | 02673 | | 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 | | The Board further announces that with effect from 21 May 2026, RSM has been appointed as the new auditors at the AGM. |
| Haitong Unitrust International Financial Leasing Co., Ltd. | 01905 | 21-Jan-25 | 11-May-26 | | The term of appointment of Deloitte will end at the conclusion of the AGM. |
| Hainan Drinda New Energy Technology Co., Ltd. | 02865 | 08-May-25 | 08-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 International Holdings Limited | 02738 | | 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 CO., LTD. JS | 02627 | 08-Aug-25 | 13-Apr-26 | | Proposed Appointment of Auditor |
| Emperor International Holdings Limited | 00163 | | 10-Apr-26 | | 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. |
| MECOM Power and Construction Limited | 01183 | | 10-Apr-26 | | Could not reach a consensus on the audit fee, taking into account of the anticipated increase in audit scope and procedures arising from the Group’s business expansion. |
| Emperor Entertainment Hotel Limited | 00296 | | 09-Apr-26 | | 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. |
| Microware Group Limited | 01985 | | 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 International Holdings Group Limited | 01780 | | 20-Jan-26 | | Deloitte resigned as auditor with effect from 20 January 2026 because the Company could not reach a consensus with Deloitte on the audit fee for the audit of the Group’s consolidated financial statements for the year ended 31 March 2026, due to the Group’s recent business development and resulting increase in audit effort. Deloitte understood the Company proposed to appoint another auditor and decided to resign and not seek re-appointment at the 2026 AGM. Deloitte confirmed there were no other circumstances to be brought to shareholders’ attention and no other disagreements. |
| Huajin International Holdings Limited | 02738 | | 29-Dec-25 | | 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 Group International Resources Co. Ltd | 02362 | | 28-Nov-25 | | 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 Investment Group Limited | 01145 | | 27-Nov-25 | | SUPPLEMENTAL ANNOUNCEMENT: Deloitte maintained its position that the increase in fees was mainly due to their lack of establishment in Mongolia and in the event that consensus could not be reached, Deloitte did not consider to continue their service. |
| Joy Spreader Group Inc. | 06988 | | 20-Nov-25 | | 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 Holding Limited | 06628 | | 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 Environment Tech Group Co., Ltd. | 02613 | | 07-Nov-25 | | Could not reach a consensus on the audit fee. |
| Greenland Hong Kong Holdings Limited | 00337 | | 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. |
| SHANGHAI INDUSTRIAL HOLDINGS LIMITED | 00363 | | 10-Oct-25 | | Mandatory rotation of auditor upon reaching the prescribed time limit of audit services. |
| Shanghai Industrial Urban Development Group Limited | 00563 | | 10-Oct-25 | | Mandatory rotation of auditor upon reaching the prescribed time limit of audit services. Deloitte has concluded that the Board’s decision to appoint a successor auditor has made Deloitte’s professional relationship with the Company untenable. |
| Sunho Biologics, Inc. | 02898 | | 15-Sept-25 | | 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. |
| Sunho Biologics, Inc. | 02898 | | 09-Sept-25 | | Could not reach a consensus on the audit fee. |
| Zhongyu Energy Holdings Limited | 03633 | | 04-Aug-25 | | Could not reach a consensus on the audit fee. |
| Baiwang Co., Ltd. | 06657 | | 27-Jun-25 | | Unable to reach consensus on the proposed audit fee for the year ended December 31, 2025. |
| CHINA AEROSPACE INTERNATIONAL HOLDINGS LIMITED | 00031 | | 27-Jun-25 | | 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. |
| CHINA GOLD INTERNATIONAL RESOURCES CORP. LTD. | 02099 | | 26-Jun-25 | | 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 Technology Holding Limited | 02458 | 16-Jun-23 | 20-Jun-25 | | Resolved not to re-appoint Deloitte as the Company’s auditor due to audit fee consideration. |
| Beijing Jingneng Clean Energy Co., Limited | 00579 | | 18-Jun-25 | | Term of office expired |
| LVGEM (China) Real Estate Investment Company Limited | 00095 | | 16-Jun-25 | | Having regard to the length of Deloitte’s tenure, the Board considers that the rotation of the auditor of the Company after an appropriate period of time is a good corporate practice. The Board is of the view that such rotation would enhance the independence, objectivity and effectiveness of the audit on the Company, and would be in the best interest of the Company and the Shareholders as a whole. |
| China Modern Dairy Holdings Ltd. | 01117 | | 12-Jun-25 | | Retirement after more than 10 years as a good corporate governance practice |
| Baiwang Co., Ltd. | 06657 | | 03-Jun-25 | | Retirement after amicable negotiations and mutual agreement |
| CHINA GOLD INTERNATIONAL RESOURCES CORP. LTD. | 02099 | | 15-May-25 | | Retired on its own initiative |
| Evergreen Products Group Limited | 01962 | | 14-May-25 | | 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. |
| LVGEM (China) Real Estate Investment Company Limited | 00095 | | 13-May-25 | | Deloitte has served as the Auditor for more than 10 years since 2014. Having regard to the length of Deloitte’s tenure, the Board considers that the rotation of the Auditor after an appropriate period of time is a good corporate practice. The Board is of the view that such rotation would enhance the independence, objectivity and effectiveness of the audit on the Company, and would be in the best interest of the Company and its shareholders as a whole. |
| Jinchuan Group International Resources Co. Ltd | 02362 | | 30-Apr-25 | | 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 Development Holdings Limited | 00475 | | 11-Apr-25 | | Could not reach a consensus on the reduction of the audit fee. |
| Air China Limited | 00753 | | 27-Mar-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. |
| EPS Creative Health Technology Group Limited (KY) | 03860 | 28-Feb-23 | 28-Jan-25 | | Deloitte was not able to reach a consensus with the Company on the audit fee for the year ending 31 March 2025. |
| MTT Group Holdings Limited | 02350 | | 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 EXPRESSWAY CO., LTD. | 40761 | | 17-Dec-24 | | 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 |
| Sirnaomics Ltd. | 02257 | | 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. |
| Dida Inc. | 02559 | | 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 LIMITED | 02562 | 30-Oct-24 | 05-Dec-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 International Holdings Limited | 00629 | | 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 Limited | 08472 | | 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. |
| Postal Savings Bank of China Co., Ltd. | 01658 | | 25-Oct-24 | | 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) |
| Postal Savings Bank of China Co., Ltd. | 01658 | | 30-Sept-24 | | In light of the Bank’s business development needs and demand for audit services, with reference to the market situation, and in accordance with the Administrative Measures for the Selection and Appointment of Accounting Firms by State-owned Financial Enterprises (Cai Jin [2020] No. 6) promulgated by the Ministry of Finance and other relevant regulations, the Bank organized and conducted a tender process for the selection and appointment of accounting firms for 2024. |
| NH HEALTH | 06606 | | 09-Sept-24 | | 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 Inc. | 09991 | | 19-Jul-24 | | Could not reach a consensus on the audit fee. |
| Flowing Cloud Technology Ltd | 06610 | | 19-Jul-24 | | Could not reach a consensus on the auditor’s remuneration for the financial year ending December 31, 2024. |
| HINGTEX HOLDINGS LIMITED | 01968 | | 15-Jul-24 | | Could not reach a consensus on the audit fee. |
| QINGLING MOTORS CO. LTD | 01122 | | 27-Jun-24 | | Retirement |
| China Merchants Port Holdings Company Limited | 00144 | | 20-Jun-24 | | Regular rotation of Auditor |
| Greentown Management Holdings Company Limited | 09979 | | 13-Jun-24 | | Part of a strategy to enhance the independence of the auditor. |
| China Merchants Securities Co., Ltd. | 06099 | | 11-Jun-24 | | Term of service expired |
| China Merchants Port Holdings Company Limited | 00144 | | 27-May-24 | | Rotation of the Auditor after an appropriate period of time is a good corporate governance practice. |
| Shanghai Pioneer Holding Ltd | 01345 | | 24-May-24 | | Retired |
| Changhong Jiahua Holdings Limited | 03991 | | 24-May-24 | | To further enhance the corporate governance of the Company and to enhance the independence and objectivity of the audit work. |
| CHINA MERCHANTS CHINA DIRECT INVESTMENTS LIMITED | 00133 | | 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. |
| Easy Smart Group Holdings Limited | 02442 | | 20-May-24 | | Could not reach a consensus on the audit fee for the financial year ending 30 June 2024. |
| CAPITAL ESTATE LIMITED | 00193 | | 10-May-24 | | Could not reach a consensus on the audit fee. |
| Shanghai Pioneer Holding Ltd | 01345 | | 24-Apr-24 | | 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. |
| China Merchants Land Limited | 00978 | | 20-Mar-24 | | Retirement at the conclusion of the forthcoming annual general meeting |
| China International Capital Corporation Limited | 03908 | | 07-Feb-24 | | Reached the maximum tenure of five consecutive years as per regulations. |
| Guolian Minsheng Securities Company Limited | 01456 | | 31-Dec-23 | | 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. |
| CHINA RENAISSANCE HOLDINGS LIMITED | 01911 | | 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 Optelecom Science Holdings Limited | 09963 | | 24-Nov-23 | | Could not reach a consensus on the reduction of the audit fee. |
| Smart-Core Holdings Limited | 02166 | | 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 International | 09933 | | 20-Oct-23 | | Could not reach a mutual agreement on the audit fee for the financial year ending 31 December 2023. |
| SUN HING VISION GROUP HOLDINGS LIMITED | 00125 | | 13-Oct-23 | | Could not reach a consensus on the audit fee. |
| Lever Style Corporation | 01346 | | 26-Sept-23 | | Could not reach a consensus on the audit fee. |
| TIME INTERCONNECT TECHNOLOGY LIMITED | 01729 | | 28-Aug-23 | | To align its appointment of auditor with that of its intermediate holding company. |
| Yinsheng Digifavor Company Limited | 03773 | | 14-Jun-23 | | Retired upon expiration of its current term of office. |
| Yinsheng Digifavor Company Limited | 03773 | | 02-Jun-23 | | Retirement |
| Inspur Digital Enterprise Technology Limited | 00596 | | 23-May-23 | | Appropriate to rotate the independent auditor to maintain good corporate governance. |
| Dashan Education Holdings Limited (KY) | 09986 | | 22-May-23 | | 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 Holdings (Group) Co. Ltd. | 85926 | | 15-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 | | 15-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. |
| Ever Sunshine Services Group Limited | 01995 | | 15-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. |
| Continental Aerospace Technologies Holding Limited (BM) | 00232 | | 28-Apr-23 | | Retirement upon expiration of its current term of office |
| LX Technology Group Limited | 02436 | | 21-Apr-23 | | Concerns regarding the commercial substance and business rationale of investment arrangements, and the need for a forensic investigation. |
| PERFECT GROUP | 03326 | | 21-Apr-23 | | Unable to reach a consensus on the audit fee. |
| KNT Holdings Limited | 01025 | | 29-Mar-23 | | Unable to reach a consensus on the audit fee. |
| Shenzhen Investment Holdings Bay Area Development Company Limited | 00737 | | 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 International Holdings Limited | 00865 | | 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 Co., Ltd. | 06655 | 22-Mar-22 | 23-Dec-22 | | Could not reach agreement on the engagement of financial audit and internal control audit for the year ending 31 December 2022. |
| HOP FUNG GROUP HOLDINGS LIMITED | 02320 | | 28-Nov-22 | | Could not reach a consensus on the audit fee. |
| Time Watch Investments Limited | 02033 | | 24-Nov-22 | | Good corporate governance and level of audit fee |
| IRC LIMITED | 01029 | | 10-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. |
| Time Watch Investments Limited | 02033 | | 28-Oct-22 | | Retirement |
| DAIDO GROUP LIMITED | 00544 | | 27-Oct-22 | | Could not reach a consensus on the audit fee. |
| China Leon Inspection Holding Limited | 01586 | | 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 Holdings Limited | 00910 | | 22-Aug-22 | | Could not reach a consensus on the audit fee. |
| China Uptown Group Company Limited | 02330 | | 15-Aug-22 | | 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 (China) Enterprise Holdings Limited | 02048 | | 29-Jul-22 | | Not Specified |
| E-House (China) Enterprise Holdings Limited | 02048 | | 20-Jul-22 | | 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 Services Group Co., Limited | 01778 | | 13-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 Holdings Group Co., Limited | 01777 | | 11-Jul-22 | | Company’s appointment of another auditor’s firm would make its professional relationship with the Company untenable |
| China Nonferrous Mining Corporation Limited | 01258 | | 28-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. |
| CHAOWEI POWER HOLDINGS LIMITED | 00951 | | 09-Jun-22 | | Maintaining independence and objectivity of the auditor and upholding good corporate governance and risk management. |
| Starjoy Wellness and Travel Company Limited | 03662 | | 31-May-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. |
| Zai Lab Limited | 09688 | | 31-May-22 | | Dismissal following the completion of services for the Group’s quarterly report on Form 10-Q for the quarter ended March 31, 2022 and the Company’s receipt of approvals from the Hong Kong Stock Exchange and the FRC. |
| AEON STORES (HONG KONG) CO., LIMITED | 00984 | | 31-May-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 |
| Z Fin Limited | 01168 | | 31-May-22 | | Retirement upon expiration of its current term of office |
| Acotec Scientific Holdings Limited | 06669 | | 26-May-22 | | Could not reach a mutual agreement on the audit fee for the year ending December 31, 2022. |
| Wai Hung Group Holdings Limited | 03321 | | 07-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 International (Holdings) Limited | 00932 | | 22-Apr-22 | | Could not reach a consensus on the audit fee. |
| Zai Lab Limited | 09688 | | 18-Apr-22 | | 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 INTERNATIONAL HOLDINGS LIMITED | 00130 | | 30-Mar-22 | | Could not reach a consensus with Deloitte in respect of the audit fee on the audit of the consolidated financial statements. |
| Haitong Unitrust International Financial Leasing Co., Ltd. | 01905 | | 29-Mar-22 | | Reached the stipulated tenure for continuous engagement. |
| CHINA MAPLE LEAF EDUCATIONAL SYSTEMS LIMITED | 01317 | | 25-Mar-22 | | Could not reach a mutual agreement in respect of the audit fee for the financial year ending 31 August 2022. |
| Mongolia Energy Corporation Limited | 00276 | | 18-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 HOLDINGS LIMITED | 00343 | | 07-Mar-22 | | Could not reach a consensus on the audit fee. |
| Taung Gold International Limited | 00621 | | 22-Feb-22 | | Could not reach a consensus on the audit fee. |
| Chi Ho Development Holdings Limited | 08423 | | 18-Feb-22 | | Could not reach a consensus on the audit fee. |
| Sheung Moon Holdings Limited | 08523 | | 08-Feb-22 | | Professional risk associated with the audit and the level of audit fees. |
| Mi Ming Mart Holdings Limited | 08473 | | 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 Group Limited | 03883 | | 25-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 |
| Guangdong Kanghua Healthcare Group Co., Ltd. | 03689 | | 31-Dec-21 | | Could not reach a consensus on the audit fees. |
| Zai Lab Limited | 09688 | | 28-Sept-20 | | Historical transition (details not available in archive) |
