Elite Partners

CompanyStock CodeFromToRelease Date / Document LinksReason for Change
Shanyu Group Holdings Company Limited0824502-Oct-26
China Qidian Guofeng Holdings Limited0128026-Jun-26
China Qidian Guofeng Holdings Limited0128022-Jun-26
China Qidian Guofeng Holdings Limited0128026-May-26
Century Energy International Holdings Limited0813217-Mar-26
China Frontier Technology Group0166118-Dec-25SUPPLEMENTAL ANNOUNCEMENT - Infinity indicated that its resignation was due to professional risk associated with the audit. The professional risk referred to the audit risk assessment related to the increased audit workload and additional audit procedures arising from the introduction of a new business segment during the 2025 financial year, namely the trading of functional materials business. Such professional risk primarily related to (i) the additional audit procedures required in respect of the new business segment and other audit areas, which increased the overall audit workload and required careful planning and execution within the reporting timetable; and (ii) Infinity’s assessment that, given the scope of work required, it did not have sufficient internal capacity or enough supervision to accept the engagement at the proposed audit fee level. These factors relate to audit workload, resource allocation and fee considerations and do not indicate any issues with the Group’s financial reporting.
Sinopharm Tech Holdings Limited0815624-Jun-25
P.B. Group Limited0833124-Apr-25
Xinhua News Media Holdings Limited0030931-Mar-25
Congyu Intelligent Agricultural Holdings Limited0087527-Jan-25
Minshang Creative Technology Holdings Limited0163224-Jan-25
China Qidian Guofeng Holdings Limited0128006-Dec-24
North Mining Shares Company Limited0018626-Nov-24
North Mining Shares Company Limited0020626-Nov-24
North Mining Shares Company Limited0043326-Nov-24
China Health Group Limited0067325-Nov-24
Guangdong - Hong Kong Greater Bay Area Holdings Limited0139622-Nov-24
China National Culture Group Limited0074518-Nov-24
Green Leader Holdings Group Limited0006115-Nov-24
Walnut Capital Limited0090511-Nov-24
SuperRobotics Holdings Limited (BM)0817611-Nov-24
China Anchu Energy Storage Group Limited0239908-Nov-24
SUNWAY INTERNATIONAL HOLDINGS LIMITED0005805-Nov-24
7Road Holdings Limited0079701-Nov-24
MULTIFIELD INTERNATIONAL HOLDINGS LIMITED0089831-Oct-24
Oriental Explorer Holdings Limited0043031-Oct-24
Sino Splendid Holdings Limited0800630-Oct-24
China Jicheng Holdings Limited0102729-Oct-24
Wanka Online Inc.0176225-Oct-24
SEEC MEDIA GROUP LIMITED0020508-Oct-24
China Brilliant Global Limited0802620-Sept-24
China Health Group Limited0067319-Sept-24
CHINA AUTOMOTIVE INTERIOR DECORATION HOLDINGS LIMITED0832102-Sept-24
CHINA AUTOMOTIVE INTERIOR DECORATION HOLDINGS LIMITED0004802-Sept-24
Wealth Glory Holdings Limited0826927-Aug-24
DONGYUE GROUP LIMITED0018908-Aug-24
Ta Yang Group Holdings Limited0199118-Jun-24
Hang Yick Holdings Company Limited0189414-May-24
WMHW Holdings Limited0821725-Apr-24
Hong Kong Entertainment International Holdings Limited0829129-Jan-24
GOME Retail Holdings Limited0049321-Apr-23
Jiading International Group Holdings Limited0815306-Apr-23
Hephaestus Holdings Limited0817331-Mar-23
Legendary Education Group Limited0819518-May-22
Virscend Education Company Limited0156516-May-22
Dexin China Holdings Company Limited4013614-Apr-22
Dexin China Holdings Company Limited4049714-Apr-22
WORLDGATE GLOBAL LOGISTICS LTD0829205-Dec-19
First Credit Finance Group Limited0821520-Dec-18
North Mining Shares Company Limited0018628-Feb-12
Guangdong Adway Construction (Group) Holdings Company Limited06189
China Investment and Finance Group Limited (KY)0122607-Jan-1323-Oct-26Elite Partners CPA Limited voluntarily resigned because after careful consideration of their available internal resources in light of the expected workflows, they formed the view that they might not have sufficient internal resources to support the audit work of the Group for the financial year ending 31 March 2027.
Harbour Digital Asset Capital Limited0091307-Dec-1516-Oct-26Elite Partners stated that after careful consideration of the available internal resources of Elite Partners in light of the expected workflows, Elite Partners formed the view that they might not have sufficient internal resources to support the audit work of the Group for the financial year ending 31 December 2026.
MOG Digitech Holdings Limited0194231-Oct-2416-Oct-26Suya WWC CPA Limited resigned after taking into account a number of factors including, among others, their available internal resources required to complete the audit for the financial year ending 31 December 2026.
ArtGo Holdings Limited0331318-Oct-2416-Oct-26Suya WWC CPA Limited resigned following a review of its existing engagements and professional resource allocation. Additionally, the Company and Suya could not reach a consensus on the audit fee for the financial year ending 31 December 2026.
CAI CORP0008016-Dec-2217-Sept-26Elite Partners CPA Limited stated that, having regard to the expected growth and expansion of the Group's business and the corresponding increase in the scope of, and resources required for, the audit of the consolidated financial statements of the Group, Elite Partners, after considering its internal resources and allocation, was of the view that its team might not have sufficient internal resources to support the future audit work of the Group.
Guangdong Adway Construction (Group) Holdings Company Limited0618930-Oct-2415-Sept-26Beijing Xinghua Caplegend CPA Limited resigned because they were unable to finalise the audit arrangements for the year ended 31 December 2025 after receiving no response to multiple contact attempts between October 2025 and January 2026, and were subsequently requested by the Chairman to resign on 11 August 2026. The Company explained that it did not finalise the audit engagement earlier due to the court auction of its office premises and debt restructuring negotiations. The Chairman requested the resignation because the Board believes the proposed new auditor, Jon Gepsom CPA Limited, is competent and has a viable audit plan and timetable to complete the 2025 audit as soon as practicable.
IntelliMark AI International Limited0804111-Jul-1918-Jun-26Elite Partners has confirmed in its resignation letter that, after taking into account of their available internal resources in light of the expected workflows, the expansion of the Group’s new principal business in the Mainland, and the potential implications of the No.46 Announcement, they have decided to tender their resignation as auditor of the Company.
WISDOM WEALTH RESOURCES INVESTMENT HOLDING GROUP LIMITED0000721-Nov-2411-Jun-26Retired. CCTH CPA Limited has been appointed as the auditor following the approval by the shareholders at the AGM.
China Frontier Technology Group0166113-Feb-2613-Feb-26Not Specified
China Frontier Technology Group0166107-Aug-2418-Dec-25Could not reach a consensus on the audit fee for the consolidated financial statements of the Group for the financial year ended 31 December 2025.
CHAODA MODERN AGRICULTURE (HOLDINGS) LIMITED0068218-Aug-1430-May-25The Board and the Audit Committee was unable to reach consensus on the proposed audit fee with Elite Partners.
China Ocean Group Development Limited0804726-May-25Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
P.B. Group Limited0833130-Dec-2424-Apr-25Due to recent changes in key personnel within its engagement team, WM is unable to ensure the necessary resources are in place to effectively conduct the audit for the financial year ended 31 March 2025.
Cybernaut International Holdings Company Limited0102029-Nov-2417-Apr-25Could not reach a consensus on additional audit fee associated with the Outstanding Issues for completing the audit work for the 2024 Annual Results.
Century Entertainment International Holdings Limited0095909-Apr-25Due to their available internal resources.
China Ocean Group Development Limited0804703-Oct-2207-Apr-25Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Sheung Yue Group Holdings Limited0163315-Mar-1917-Mar-25Elite Partners has been the auditor of the Company since 2019 and Elite Partners and the Company could not reach a consensus on the audit fee for the financial year ending 31 March 2025.
China Bright Culture Group0185903-Jul-2404-Feb-25
P.B. Group Limited0833113-Mar-2430-Dec-24Insufficient resources of appropriate expertise in handling the audit of the Company’s consolidated financial statements for the financial year ending 31 March 2025.
Tai Kam Holdings Limited0832130-Apr-2427-Dec-24Insufficient resources of appropriate expertise in handling the audit of the financial statements of the Group for the financial year ending 30 April 2025.
Palinda Group Holdings Limited0817927-Nov-2327-Dec-24Insufficient resources in handling the audit of the financial year ending 31 December 2024.
AMCO United Holding Limited0063028-Dec-2317-Dec-24Insufficient resources of appropriate expertise in handling the audit of the financial statements of the Group for the financial year ending 31 December 2024.
NOIZ Group Limited0816306-Feb-1306-Dec-24Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. Elite Partners confirmed in its letter of resignation that, except for the above, there are no other matters in connection with its resignation that need to be brought to the attention of the shareholders of the Company.
Zhong Ji Longevity Science Group Limited0076712-Jan-2329-Nov-24Inability to reach a consensus on the audit fee and its internal resources for the year ending 31 December 2024.
Cybernaut International Holdings Company Limited0102029-Jan-1629-Nov-24Considering factors including its available internal resources.
Pengo Holdings Group Limited0186522-Jan-2429-Nov-24Elite Partners is no longer able to undertake audit services for Mainland China enterprises listed outside Mainland China for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
China Kingstone Mining Holdings Limited0138011-Jan-1627-Nov-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
North Mining Shares Company Limited0018621-Apr-2326-Nov-24
Historical transition (details not available in archive)
North Mining Shares Company Limited0020628-Feb-1226-Nov-24
Historical transition (details not available in archive)
North Mining Shares Company Limited0043328-Feb-1226-Nov-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Lerado Financial Group Company Limited0122505-Jan-1822-Nov-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Guangdong - Hong Kong Greater Bay Area Holdings Limited0139613-Dec-2321-Nov-24Elite Partners has resigned as the auditor of the Company after taking into account a number of factors, including the availability of its internal resources. The Ministry of Finance of the People’s Republic of China has banned Elite Partners from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years.
Green Leader Holdings Group Limited0006120-Jan-2115-Nov-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
China Infrastructure Investment Limited0060011-Oct-2315-Nov-24
Walnut Capital Limited0090510-Oct-2211-Nov-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside of the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. Despite the Company not being a Mainland enterprise listed outside of the Mainland, after taking into account of the above reason and circumstances, the Board believed that it was in the interest of the Company to accept Elite Partners’ resignation.
SuperRobotics Holdings Limited (BM)0817621-Dec-2111-Nov-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
China Anchu Energy Storage Group Limited0239911-Oct-1608-Nov-24Elite Partners is no longer able to undertake audit services for domestic enterprises listed outside the Mainland China for a period of five years following a regulatory decision from the Ministry of Finance of the People’s Republic of China.
Xinyuan Property Management Service (Cayman) Ltd.0189502-Jul-2405-Nov-24Elite Partners’ normal procedures include annual consideration of whether it wishes to continue to act for its audit clients. In reaching such conclusion, it would take into account a number of factors including the professional risk associated with the audit, the level of audit fees and its available internal resources in the light of its work flows. After careful consideration, Elite Partners decided to tender its resignation as the auditor of the Company.
SUNWAY INTERNATIONAL HOLDINGS LIMITED0005806-Jan-2105-Nov-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
7Road Holdings Limited0079713-May-2101-Nov-24Elite Partners has resigned as the auditor of the Company with effect from 1 November 2024 due to their consideration of their available internal resources, among other factors. The Ministry of Finance of the People’s Republic of China had banned Elite Partners from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years. After considering these circumstances, the Board is of the view that it was not appropriate to engage Elite Partners as the auditor of the Company.
MULTIFIELD INTERNATIONAL HOLDINGS LIMITED0089822-Dec-2131-Oct-24Considering factors including its available internal resources.
Oriental Explorer Holdings Limited0043020-Jan-2231-Oct-24Considering factors including its available internal resources.
MOG Digitech Holdings Limited0194205-Dec-2231-Oct-24Elite Partners is unable to provide audit services for Mainland China enterprises listed outside of Mainland China for a duration of five years, as mandated by a regulatory decision issued by a relevant authority in the People’s Republic of China.
Kaisa Group Holdings Ltd.0163827-Jun-2231-Oct-24Elite Partners has resigned as auditor of the Company with effect from 31 October 2024 after taking into account many factors including its available internal resources. The Board also noted that in a public statement made by the Ministry of Finance of the People’s Republic of China (the “MoF”) on 2 August 2024, the MoF has imposed restrictions on Elite Partners from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years. After taking into account the above reason and circumstances, the Board believed that it was not appropriate to engage Elite Partners as the auditor of the Company and hence accepted Elite Partners’ resignation.
Tai United Holdings Limited0071829-Jun-2131-Oct-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
China Qidian Guofeng Holdings Limited0128029-Jun-2030-Oct-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the PRC.
Dexin China Holdings Company Limited0201914-Apr-2230-Oct-24The Company received a letter from Elite Partners CPA Limited notifying their intention not to seek re-appointment as the auditor of the Company in the forthcoming annual general meeting after considering various factors including their available internal resources.
Sino Splendid Holdings Limited0800607-Jan-1630-Oct-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
China Jicheng Holdings Limited0102708-Dec-1529-Oct-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
GOME Retail Holdings Limited0049328-Apr-2328-Oct-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside Mainland China for a period of 5 years following a regulatory decision of the Ministry of Finance of the People’s Republic of China.
Guangdong Adway Construction (Group) Holdings Company Limited0618931-Jul-2325-Oct-24Elite Partners is no longer able to engage in audit business of Mainland enterprises listed outside of Mainland China for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Kaisa Prosperity Holdings Limited0216829-Apr-2225-Oct-24Elite Partners CPA Limited (“Elite Partners”) has resigned as auditor of the Company with effect from 25 October 2024 after taking into account many factors including its available internal resources. The Board also noted that in a public statement made by the Ministry of Finance of the People’s Republic of China (the “MoF”) on 2 August 2024, the MoF has imposed restrictions on Elite Partners from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years. After taking into account the above reason and circumstances, the Board believed that it was not appropriate to engage Elite Partners as the auditor of the Company and hence accepted Elite Partners’ resignation.
Kaisa Health Group Holdings Limited0087611-Jul-2225-Oct-24Elite Partners has resigned as auditor of the Company with effect from 25 October 2024 after taking into account many factors including its available internal resources. The Board also noted that in a public statement made by the Ministry of Finance of the People’s Republic of China (the “MoF”) on 2 August 2024, the MoF has imposed restrictions on Elite Partners from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years. After taking into account the above reason and circumstances, the Board believed that it was not appropriate to engage Elite Partners as the auditor of the Company and hence accepted Elite Partners’ resignation.
Wanka Online Inc.0176225-Mar-2424-Oct-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Fengyinhe Holdings Limited0803023-Oct-24Not Specified
ArtGo Holdings Limited0331322-Dec-2118-Oct-24Elite Partners is no longer able to undertake audit services for Mainland China enterprises listed outside Mainland China for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Jiangsu NandaSoft Technology Company Limited0804518-Oct-24Elite Partners has been banned by the Ministry of Finance of the People’s Republic of China from engaging in auditing for overseas listed China Mainland-based enterprises for a period of five years commencing from August 2024 onwards. Elite Partners has indicated that it has resigned as auditor of the Company as it is unable to obtain more resources within the firm to support its audit practice.
SEEC MEDIA GROUP LIMITED0020518-Jan-1708-Oct-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Amrita Global Development Limited0683604-Oct-24Not Specified
Tai United Holdings Limited0071802-Oct-24Elite Partners stated its intention not to seek re-appointment as the auditors of the Company at the forthcoming annual general meeting of the Company
Jiangsu NandaSoft Technology Company Limited0804528-Feb-1830-Sept-24Elite Partners has been prohibited from carrying on the practice of auditing in the PRC as a result of the disciplinary action taken against it by the Accounting and Financial Reporting Council of Hong Kong.
Shimao Services Holdings Limited0087317-Jan-2330-Sept-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Hang Pin Living Technology Company Limited0168202-Apr-2030-Sept-24Retirement upon expiration of its current term of office.
DINGYI GROUP INVESTMENT LIMITED0050830-Sept-2026-Sept-24Elite Partners had retired as the auditor of the Company upon expiration of its term of office at the conclusion of the 2024 AGM.
China National Culture Group Limited0074507-Mar-1425-Sept-24Retired
Fengyinhe Holdings Limited0803024-Dec-2124-Sept-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
China Brilliant Global Limited0802621-Apr-2120-Sept-24Elite Partners has taken into consideration many factors in reaching a conclusion, including but not limited to their available internal resources.
China Health Group Limited0067311-Jun-1312-Sept-24Elite Partners are banned by the Supervision and Evaluation Bureau of the Ministry of Finance of the People’s Republic of China (MoF) from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of 5 years.
Jiayuan Services Holdings Limited0115306-Mar-2309-Sept-24Elite Partners is no longer able to undertake audit services for domestic enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from the Ministry of Finance of the People’s Republic of China and has made relevant enquiries with Elite Partners. Elite Partners stated in its resignation letter that it has decided to tender its resignation as the auditors of the Company after taken into account many factors such as its available internal resources. In addition, Elite Partners stated in the resignation letter that, as stated in the Company’s announcements dated 12 January 2024 and 17 May 2024, the Company discovered that there has been a number of abnormal payments and receipts recorded between the Group and certain entities (“Abnormal Transactions”); since the investigation of the Abnormal Transaction by an independent investigation agency is still ongoing, Elite Partners has not yet obtained sufficient evidence in this aspect.
Powerlong Real Estate Holdings Limited0123824-Mar-2203-Sept-24
Powerlong Real Estate Holdings Limited0123829-Mar-2203-Sept-24Elite Partners has been banned by the Ministry of Finance of the People’s Republic of China from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years.
Powerlong Commercial Management Holdings Limited0990924-Mar-2203-Sept-24Elite Partners has been banned by the Ministry of Finance of the People’s Republic of China from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years.
Ronshine China Holdings Limited0330121-Mar-2202-Sept-24Elite Partners has been banned by the Ministry of Finance of the People’s Republic of China from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years.
CHINA AUTOMOTIVE INTERIOR DECORATION HOLDINGS LIMITED0832107-Jan-2202-Sept-24
Historical transition (details not available in archive)
CHINA AUTOMOTIVE INTERIOR DECORATION HOLDINGS LIMITED0004807-Jan-2202-Sept-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Ronshine Service Holding Co., Ltd0220723-Mar-2230-Aug-24Consideration of many factors including their available resources and a ban by the Ministry of Finance of the People’s Republic of China.
Starcoin Group Limited0039917-Apr-1929-Aug-24Retired
China Brilliant Global Limited0802627-Aug-24Retirement
Wealth Glory Holdings Limited0826906-Dec-1627-Aug-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China
EXTRAWELL PHARMACEUTICAL HOLDINGS LIMITED0085817-Apr-1923-Aug-24Elite Partners would retire as Auditor upon expiration of its current term of office at the conclusion of the annual general meeting.
Virscend Education Company Limited0156517-Jun-2223-Aug-24Consideration of many factors including their available internal resources and the ban by the Ministry of Finance of the People’s Republic of China from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years.
Minshang Creative Technology Holdings Limited0163219-Mar-2422-Aug-24Elite Partners stating its intention not to seek re-appointment as the auditors of the Company at the annual general meeting of the Company held on 22 August 2024
Kingkey Financial International (Holdings) Limited0146809-Nov-2122-Aug-24Elite Partners decided not to offer themselves for re-appointment after considering factors including their available internal resources.
Kingkey Financial International (Holdings) Limited0816809-Nov-2122-Aug-24
Historical transition (details not available in archive)
Art Group Holdings Limited (KY)0056520-Jun-1920-Aug-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China
China Health Group Limited0067319-Aug-24Elite Partners had notified the Company that they would not seek re-appointment as auditor of the Company at the AGM.
JINGRUI HOLDINGS LIMITED0186227-Jun-2219-Aug-24Availability of its internal resources and regulatory decision by the regulatory authorities of the People’s Republic of China prohibiting Elite Partners from engaging in the audit on listed business of Mainland companies outside Mainland China for five years.
Sinopharm Tech Holdings Limited0815628-Jun-2316-Aug-24Consideration of many factors including their available internal resources and the ban by the Ministry of Finance of the People’s Republic of China.
Starcoin Group Limited0039914-Aug-24Not Specified
Minshang Creative Technology Holdings Limited0163212-Aug-24Elite Partners had retired as the Auditor upon expiration of its term of office at the conclusion of the 2024 AGM. The Company received a letter dated 12 August 2024 from Elite Partners, confirming there were no circumstances connected with their retirement which should be brought to the attention of the shareholders or creditors of the Company in relation to the change of the auditor of the Company.
Amrita Global Development Limited0683616-May-2207-Aug-24The Supervision and Evaluation Bureau of the Ministry of Finance of the People’s Republic of China has banned Elite Partners from undertaking audit services for PRC enterprises listed outside the PRC for 5 years following failure to comply with various reporting obligations under the relevant laws and regulations governing the provision of audit services in the PRC by non-PRC (including Hong Kong) audit firms and their audit quality.
DONGYUE GROUP LIMITED0018909-Dec-1607-Aug-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China.
Tai United Holdings Limited0071829-Jun-2106-Aug-24Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China
PU'ER LANCANG ANCIENT TEA CO., LTD.0691117-Jul-2402-Aug-24Banned by the Supervision and Evaluation Bureau of the Ministry of Finance of the People’s Republic of China (MoF) from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of 5 years.
China Frontier Technology Group0166130-Nov-2129-Jul-24Could not reach a consensus on the proposed audit fee for the year ending 31 December 2024.
Ta Yang Group Holdings Limited0199121-Jun-1917-Jun-24The Company was not able to explain and provide sufficient audit evidence to support the appropriateness of adopting the accounting treatment in relation to the revenue recognition of the newly acquired subsidiary of the Group engaged in digital marketing business as a principal but not an agent, and the professional fee for auditing the consolidated financial statements of the Group for the year ended 31 December 2023 is outstanding.
EFT Solutions Holdings Limited0806213-Oct-1710-May-24Could not reach a consensus for the audit services with Elite.
Tai Kam Holdings Limited0832120-May-1930-Apr-24Could not reach an agreement on the audit fee for the year ended 30 April 2024.
Seamless Green China (Holdings) Limited0815022-Dec-1829-Apr-24
WMHW Holdings Limited0821710-Apr-1925-Apr-24Could not reach a consensus on the audit fee for the financial year ended 31 March 2024.
Hong Kong Entertainment International Holdings Limited0829122-Nov-1729-Jan-24Could not reach a consensus on the audit fee for the financial year ended 31 December 2023.
AMCO United Holding Limited0063014-Dec-1628-Dec-23Unable to reach an agreement on the proposed audit fee for the financial year ending 31 December 2023.
Palinda Group Holdings Limited0817902-Nov-1827-Nov-23Could not reach a mutual consensus on the audit fees for the financial year ending 31 December 2023.
National Arts Group Holdings Limited0822828-Dec-1828-Aug-23
TITAN PETROCHEMICALS GROUP LIMITED0119205-Dec-1923-Aug-23
Guangdong Adway Construction (Group) Holdings Company Limited0618929-Sept-2231-Jul-23The Company and Asian Alliance cannot reach a consensus on the audit work done and timetable.
China Bright Culture Group0185921-Dec-2124-May-23Elite Partners did not obtain relevant sufficient documents timely on the following: (1) to assess whether the revenue recorded for the period ended 30 June 2022 were in accordance with the accounting policies regarding revenue recognition; and (2) the availability of the Company’s valuation of the expected credit loss regarding the Loan and the valuation of the collateral under the Loan. Having considered the above and other job commitments, Elite Partners decided to resign as the auditor of the Company.
CHINA DIGITAL CULTURE (GROUP) LIMITED0817527-Mar-1809-May-23
Simplicity Holding Limited0836731-Mar-2124-Mar-23Could not reach a consensus on the audit fee for the financial year ending 31 March 2023.
Century Entertainment International Holdings Limited0095916-Mar-2316-Mar-23Professional risk associated with the audit and availability of the internal resources to meet the reporting deadline. Prism issued disclaimer of opinion on the Company’s financial statements for the year ended 31 March 2022. The management of the Company, including the directors of the Company, maintained discussion with the auditors from time to time on the audit engagement and audit findings, including but not limited to the going concern issue of the Company for the year ended 31 March 2022. It was understood that the valuation to be conducted for the intangible assets of the Company (i.e. the intangible asset arising from the non-competition agreement in connection with the Group’s AR/VR applications operation and the intangible asset arising from the license right of gaming tables in connection with the Group’s gaming table business in Cambodia) would be critical and would affect their opinion to be expressed in relation to the going concern issue. Therefore, it might pose the professional risk associated with the audit mentioned by Prism in its resignation letter.
Century Entertainment International Holdings Limited0095926-May-2108-Mar-23Could not reach a consensus on the timetable for audit of the Group for the financial year ending 31 March 2023.
Shanyu Group Holdings Company Limited0824504-Jun-1920-Jan-23Could not reach a consensus on the audit fee for the financial year ending 31 March 2023.
Sino Vision Worldwide Holdings Limited0808630-Jun-2130-Dec-22Ordinary resolution regarding re-appointment was not passed at the AGM.
EJE (Hong Kong) Holdings Limited0810112-Apr-1621-Dec-22
Sino Energy International Holdings Group Limited0109606-May-2216-Dec-22
Hang Yick Holdings Company Limited0189412-Aug-2108-Dec-22Could not reach a consensus on the additional fee for completing their audit of the Group for the two years ended 31 March 2022. The major outstanding issues cited include, firstly, the forensic report issued by the forensic accountant on the alleged bogus transactions in connection with the embezzlement of funds of the Company and the substantial prepayments, deposits and advances transactions Secondly, their observation and inquiry during the audit and the forensic report findings were insufficient to demonstrate that there was no concern about management integrity.
Guoan International Limited0014317-Dec-2114-Nov-22
Xinhua News Media Holdings Limited0030911-Jan-1904-Nov-22Rejection on ZHONGHUI’s fee proposal by the Board
Evershine Group Holdings Limited0802211-Dec-1217-Oct-22
hmvod Limited0810302-Jun-1530-Jun-22Could not reach a consensus with Elite Partners in respect of the audit fee for the year ended 31 March 2022.
Zhejiang United Investment Holdings Group Limited0836620-Jun-1923-Jun-22Could not reach a consensus on the audit fee for the financial year ended 30 April 2022.
S&S Intervalue China Limited0850606-Dec-2107-Jun-22
China Zenith Chemical Group Limited0036231-May-22Not Specified
China Zenith Chemical Group Limited0036227-Jun-1627-May-22Professional risk associated with the audit, the estimated time costs that will be incurred in the audit and the level of audit fee.
Pengo Holdings Group Limited0186521-Apr-2126-May-22Could not reach a consensus on the audit fee for the year ending 31 March 2022.
Legendary Education Group Limited0819530-Apr-2117-May-22The Company and MCM have not been able to reach an agreement on the audit fee for the financial year ended 31 March 2022.
Sino Energy International Holdings Group Limited0109620-Jul-2106-May-22Could not complete the audit of the Group’s financial results for the year ended 31 December 2019 due to unresolved key audit and financial reporting issues, the need for an external independent professional party to perform an investigation, and inability to reach consensus on additional charges for extra work required.
Chinese Strategic Holdings Limited0808901-Mar-2104-May-22
FAMEGLOW0860331-Dec-1926-Apr-22Could not reach a consensus in respect of the audit fee for the year ended 31 March 2022.
COSLIGHT TECHNOLOGY INTERNATIONAL GROUP LIMITED0104331-Mar-2204-Apr-22
Chigo Holding Limited0044929-Dec-2004-Apr-22
Jiading International Group Holdings Limited0815331-May-1628-Mar-22Professional risk associated with the audit, the level of audit fees, and their available internal resources in light of their current work flows.
Zhong Ji Longevity Science Group Limited0076708-Jan-1610-Mar-22Company’s staff in Hong Kong, Shenzhen and Beijing offices were not able to attend to office on routine schedule due to travel and working hours restriction resulted from COVID-19, which significantly delayed the provision of information/materials and schedules for their audit purpose. They are not in a position to precisely estimate the cost and resources which it would need to further incur and an indicative completion date by which it could foresee to complete the necessary audit procedures in order to issue the audit opinion on the consolidated financial statements of the Group for the year ended 31 December 2021. In this regard, Zenith decided to tender their resignation as auditors of the Company.
WISDOM WEALTH RESOURCES INVESTMENT HOLDING GROUP LIMITED0000712-Dec-1308-Feb-22Could not reach a consensus on the audit fee.
COSLIGHT TECHNOLOGY INTERNATIONAL GROUP LIMITED0104319-Feb-2108-Feb-22Could not reach a consensus with the management of the Group on the exact timetable of completing the 2019 and 2020 audit given that Zhonghui has yet to obtain all outstanding information and relevant supporting documents.
S&S Intervalue China Limited0850630-Dec-2011-Nov-21
Historical transition (details not available in archive)
Ming Lam Holdings Limited0806524-Oct-1802-Nov-21
Ming Lam Holdings Limited0110624-Oct-1802-Nov-21
CHINA FORTUNE INVESTMENTS (HOLDING) LIMITED0811628-Jan-2128-Sept-21
Zhuoxin International Holdings Limited0826625-Apr-1913-Sept-21
SHAANXI NORTHWEST NEW TECHNOLOGY INDUSTRY COMPANY LIMITED0825816-Mar-1206-Sept-21
Historical transition (details not available in archive)
Huiyin Holdings Group Limited0117818-Feb-1329-Jul-21
Historical transition (details not available in archive)
Huiyin Holdings Group Limited0819918-Feb-1329-Jul-21
Sino Vision Worldwide Holdings Limited0808612-Jun-0629-Jun-21
Historical transition (details not available in archive)
Sino Energy International Holdings Group Limited0109625-Jun-1517-Jun-21
Historical transition (details not available in archive)
Century Entertainment International Holdings Limited0095919-Jun-1526-May-21
Historical transition (details not available in archive)
Chinese Strategic Holdings Limited0808919-Dec-1418-Feb-21
Historical transition (details not available in archive)
Real Nutriceutical Group Limited0201019-Feb-1626-Jan-21
Historical transition (details not available in archive)
SUNWAY INTERNATIONAL HOLDINGS LIMITED0005827-Apr-2005-Jan-21
Historical transition (details not available in archive)
Sino-Life Group Limited0829615-Aug-1814-Dec-20
Historical transition (details not available in archive)
Shunten International (Holdings) Limited0818519-Mar-1830-Oct-20
Historical transition (details not available in archive)
Shunten International (Holdings) Limited0093219-Mar-1830-Oct-20
Historical transition (details not available in archive)
China Yu Tian Holdings Limited0823029-Mar-1929-Oct-20
Celebrate International Holdings Limited0821215-Aug-1208-Jul-20
P.B. Group Limited0833123-Mar-1830-Jun-20
Historical transition (details not available in archive)
Vestate Group Holdings Limited0138605-Jun-1912-Jun-20
Historical transition (details not available in archive)
BOLINA HOLDING CO., LTD.0119005-Feb-1601-Jun-20
Historical transition (details not available in archive)
SUNWAY INTERNATIONAL HOLDINGS LIMITED0005816-Dec-1617-Jan-20
Historical transition (details not available in archive)
Hephaestus Holdings Limited0817322-Mar-1713-Jan-20
Historical transition (details not available in archive)
China Infrastructure Investment Limited0060006-Feb-1702-Jan-20
Historical transition (details not available in archive)
Cocoon Holdings Limited0042806-Jan-1723-Dec-19
Historical transition (details not available in archive)
Congyu Intelligent Agricultural Holdings Limited0087530-Nov-1819-Dec-19
Historical transition (details not available in archive)
INNO-TECH HOLDINGS LIMITED0820208-Aug-1602-Dec-19
Historical transition (details not available in archive)
Da Yu Financial Holdings Limited0801107-Aug-1725-Nov-19
Historical transition (details not available in archive)
Da Yu Financial Holdings Limited0107307-Aug-1725-Nov-19
Historical transition (details not available in archive)
TITAN PETROCHEMICALS GROUP LIMITED0119220-Feb-1721-Nov-19
Historical transition (details not available in archive)
Zhejiang Prospect Company Limited0827313-Mar-1902-Sept-19
Art Group Holdings Limited (KY)0056528-Jun-1720-Jun-19
Historical transition (details not available in archive)
Elate Holdings Limited0007609-Nov-1822-May-19
Historical transition (details not available in archive)
Legendary Education Group Limited0819524-Apr-1708-Apr-19
Historical transition (details not available in archive)
China Yu Tian Holdings Limited0823024-Dec-1828-Mar-19
Historical transition (details not available in archive)
China Taifeng Beddings Holdings Limited0087322-Jul-1521-Feb-19
Xinhua News Media Holdings Limited0030909-Mar-1811-Jan-19
Historical transition (details not available in archive)
Anxin-China Holdings Limited0114909-Sept-1720-Dec-18
Congyu Intelligent Agricultural Holdings Limited0087512-Jun-1530-Nov-18
Historical transition (details not available in archive)
Sinopharm Tech Holdings Limited0815623-Nov-1524-Jul-18
Historical transition (details not available in archive)
GENES TECH0825730-Jun-1727-Jun-18
Historical transition (details not available in archive)
Elate Holdings Limited0007616-Jan-1516-May-18
Historical transition (details not available in archive)
Starcoin Group Limited0039922-Mar-1610-Apr-18
Historical transition (details not available in archive)
EXTRAWELL PHARMACEUTICAL HOLDINGS LIMITED0085822-Mar-1610-Apr-18
Historical transition (details not available in archive)
Shenzhou Space Park Group Limited0069228-Jun-1303-Apr-18
Historical transition (details not available in archive)
Dejin Resources Group Company Limited0116302-Mar-1227-Oct-17
Anxin-China Holdings Limited0114915-May-1522-Aug-17
Historical transition (details not available in archive)
Art Group Holdings Limited (KY)0056512-Jun-0925-May-17
Historical transition (details not available in archive)
Century Energy International Holdings Limited0813217-Nov-1429-Mar-17
Historical transition (details not available in archive)
Da Yu Financial Holdings Limited0801115-Jun-1210-Feb-17
Historical transition (details not available in archive)
Da Yu Financial Holdings Limited0107315-Jun-1210-Feb-17
Historical transition (details not available in archive)
China Infrastructure Investment Limited0060017-Feb-1411-Jan-17
Historical transition (details not available in archive)
Cocoon Holdings Limited0042819-May-1506-Jan-17
Historical transition (details not available in archive)
North Mining Shares Company Limited0018607-May-1419-Jan-16
Historical transition (details not available in archive)
China Kingstone Mining Holdings Limited0138015-Mar-1311-Jan-16
Historical transition (details not available in archive)
Sinopharm Tech Holdings Limited0815622-Jul-0323-Nov-15
Historical transition (details not available in archive)
Zhong Ji Longevity Science Group Limited0076709-Jan-1304-Jun-15
Historical transition (details not available in archive)
EXTRAWELL PHARMACEUTICAL HOLDINGS LIMITED0085826-Mar-0927-Mar-15
Historical transition (details not available in archive)
Jiangsu NandaSoft Technology Company Limited0804526-May-0605-Mar-15
Historical transition (details not available in archive)
Elate Holdings Limited0007607-Jan-0816-Jan-15
Historical transition (details not available in archive)
Seamless Green China (Holdings) Limited0815013-Jul-1230-Sept-14
Historical transition (details not available in archive)
SUNWAY INTERNATIONAL HOLDINGS LIMITED0005819-Sept-1225-Jul-14
Historical transition (details not available in archive)
Century Energy International Holdings Limited0813231-Jul-1226-Sept-13
Historical transition (details not available in archive)
Shenzhou Space Park Group Limited0069231-May-0728-Jun-13
Historical transition (details not available in archive)
China Health Group Limited0067317-Aug-1111-Jun-13
Historical transition (details not available in archive)
Starcoin Group Limited0039915-Aug-0711-Jan-13
Historical transition (details not available in archive)
Evershine Group Holdings Limited0802225-Oct-1011-Dec-12
Historical transition (details not available in archive)
Jiading International Group Holdings Limited0815327-Apr-0924-May-12
Historical transition (details not available in archive)
Zhuoxin International Holdings Limited0826606-Nov-0330-Apr-12
Historical transition (details not available in archive)
North Mining Shares Company Limited0018624-Jan-0822-Mar-11
Historical transition (details not available in archive)
North Mining Shares Company Limited0020624-Jan-0822-Mar-11
Historical transition (details not available in archive)
North Mining Shares Company Limited0043324-Jan-0822-Mar-11
Historical transition (details not available in archive)
Celebrate International Holdings Limited0821201-Nov-0424-Feb-11
Historical transition (details not available in archive)
Dejin Resources Group Company Limited0116318-Aug-0903-Jan-11
Historical transition (details not available in archive)
CHAODA MODERN AGRICULTURE (HOLDINGS) LIMITED0068225-Jun-0702-Dec-10
Historical transition (details not available in archive)
National Arts Group Holdings Limited0822830-May-0602-Dec-10
Historical transition (details not available in archive)
Walnut Capital Limited0090519-Feb-0426-Nov-10
Historical transition (details not available in archive)
SUNWAY INTERNATIONAL HOLDINGS LIMITED0005822-Oct-0728-Sept-10
Historical transition (details not available in archive)
IntelliMark AI International Limited0804117-Nov-0925-Aug-10
Historical transition (details not available in archive)
INNO-TECH HOLDINGS LIMITED0820218-Apr-0510-Jun-10
Historical transition (details not available in archive)
China Ocean Group Development Limited0804723-Aug-0709-Apr-10
Historical transition (details not available in archive)
IntelliMark AI International Limited0804123-Feb-0917-Nov-09
Historical transition (details not available in archive)
CHINA DIGITAL CULTURE (GROUP) LIMITED0817524-Oct-0707-Oct-09
Historical transition (details not available in archive)
Dejin Resources Group Company Limited0116329-Nov-0618-Aug-09
Historical transition (details not available in archive)
Jiading International Group Holdings Limited0815315-Jun-0601-Apr-09
Historical transition (details not available in archive)
Evershine Group Holdings Limited0802208-May-0707-Jan-09
Historical transition (details not available in archive)
Seamless Green China (Holdings) Limited0815031-Jan-0730-Dec-08
Historical transition (details not available in archive)
Huiyin Holdings Group Limited0117830-Jul-0414-Mar-08
Historical transition (details not available in archive)
Huiyin Holdings Group Limited0819930-Jul-0414-Mar-08
Historical transition (details not available in archive)
Elate Holdings Limited0007622-Nov-0610-Dec-07
Historical transition (details not available in archive)
North Mining Shares Company Limited0018611-Apr-0701-Nov-07
Historical transition (details not available in archive)
North Mining Shares Company Limited0020611-Apr-0701-Nov-07
Historical transition (details not available in archive)
North Mining Shares Company Limited0043311-Apr-0701-Nov-07
Historical transition (details not available in archive)
IntelliMark AI International Limited0804102-May-0617-Sept-07
Historical transition (details not available in archive)
China Ocean Group Development Limited0804727-Apr-0723-Aug-07
Historical transition (details not available in archive)
Cocoon Holdings Limited0042817-Dec-0329-Dec-06
Historical transition (details not available in archive)
Seamless Green China (Holdings) Limited0815027-Jul-0120-Dec-06
Historical transition (details not available in archive)
Elate Holdings Limited0007611-Apr-0131-Oct-06
Historical transition (details not available in archive)
Sino Vision Worldwide Holdings Limited0808626-May-0512-Jun-06
Historical transition (details not available in archive)
AMCO United Holding Limited0063005-Mar-0503-Feb-06
Historical transition (details not available in archive)
North Mining Shares Company Limited0018620-May-0329-Mar-04
Historical transition (details not available in archive)
North Mining Shares Company Limited0020620-May-0329-Mar-04
Historical transition (details not available in archive)
North Mining Shares Company Limited0043320-May-0329-Mar-04
Historical transition (details not available in archive)
GOME Retail Holdings Limited0049313-Nov-0007-Nov-03
Historical transition (details not available in archive)
Shenzhou Space Park Group Limited0069206-Jan-0016-Apr-03
Historical transition (details not available in archive)
GOME Retail Holdings Limited0049314-Mar-0029-Sept-00
Historical transition (details not available in archive)
GOME Retail Holdings Limited0049314-Jun-9914-Mar-00
Historical transition (details not available in archive)