| CNEWECON FUND | 00080 | 16-Dec-22 | | | |
| JINGRUI N2401 | 40866 | 27-Jun-22 | | | |
| JINGRUI N2302 | 40490 | 27-Jun-22 | | | |
| JINGRUI N2207 | 05603 | 27-Jun-22 | | | |
| JINGRUI N2209 | 40282 | 27-Jun-22 | | | |
| JINGRUI N2310 | 40659 | 27-Jun-22 | | | |
| Sino Energy International Holdings Group Limited | 01096 | 05-May-22 | | | |
| DEXIN CH N2204 | 40136 | 14-Apr-22 | | | |
| DEXIN CH N2212 | 40497 | 14-Apr-22 | | | |
| COSLIGHT TECH | 01043 | 31-Mar-22 | | | |
| Guoan International Limited | 00143 | 16-Dec-21 | | | |
| Chinese Strategic Holdings Limited | 08089 | 28-Feb-21 | | | |
| CHINA FORTUNE INVESTMENTS (HOLDING) LIMITED | 08116 | 27-Jan-21 | | | |
| Chigo Holding Limited | 00449 | 28-Dec-20 | | | |
| WORLDGATE GLOBAL LOGISTICS LTD | 08292 | 04-Dec-19 | | | |
| Zhuoxin International Holdings Limited | 08266 | 24-Apr-19 | | | |
| China Yu Tian Holdings Limited | 08230 | 28-Mar-19 | | | |
| Zhejiang Prospect Company Limited | 08273 | 12-Mar-19 | | | |
| National Arts Group Holdings Limited | 08228 | 27-Dec-18 | | | |
| First Credit Finance Group Limited | 08215 | 19-Dec-18 | | | |
| Ming Lam Holdings Limited | 08065 | 23-Oct-18 | | | |
| Ming Lam Holdings Limited | 01106 | 23-Oct-18 | | | |
| CHINA DIGITAL CULTURE (GROUP) LIMITED | 08175 | 26-Mar-18 | | | |
| EJE (Hong Kong) Holdings Limited | 08101 | 11-Apr-16 | | | |
| Harbour Digital Asset Capital Limited | 00913 | 06-Dec-15 | | | |
| China Investment and Finance Group Limited (KY) | 01226 | 06-Jan-13 | | | |
| Evershine Group Holdings Limited | 08022 | 10-Dec-12 | | | |
| Celebrate International Holdings Limited | 08212 | 14-Aug-12 | | | |
| Dejin Resources Group Company Limited | 01163 | 01-Mar-12 | | | |
| IntelliMark AI International Limited | 08041 | 10-Jul-19 | 18-Jun-26 | | Elite 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. |
| CHAODA MODERN AGRICULTURE (HOLDINGS) LIMITED | 00682 | 17-Aug-14 | 30-May-25 | | The Board and the Audit Committee was unable to reach consensus on the proposed audit fee with Elite Partners. |
| Century Entertainment International Holdings Limited | 00959 | 15-Mar-23 | 09-Apr-25 | | Due to their available internal resources. |
| China Ocean Group Development Limited | 08047 | 02-Oct-22 | 07-Apr-25 | | Elite 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 Limited | 01633 | 14-Mar-19 | 17-Mar-25 | | Elite 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. |
| Sheung Yue Group Holdings Limited | 01633 | 15-Mar-19 | 16-Mar-25 | | Elite 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. |
| NOIZ GROUP | 08163 | 06-Feb-13 | 06-Dec-24 | | Could 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. |
| NOIZ Group Limited | 08163 | 05-Feb-13 | 05-Dec-24 | | Historical transition (details not available in archive) |
| TRENDZON HLDG | 01865 | 22-Jan-24 | 29-Nov-24 | | Elite 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. |
| CYBERNAUT INT'L | 01020 | 29-Jan-16 | 29-Nov-24 | | Considering factors including its available internal resources. |
| ZHONG JI LS | 00767 | | 29-Nov-24 | | Inability to reach a consensus on the audit fee and its internal resources for the year ending 31 December 2024. |
| Cybernaut International Holdings Company Limited | 01020 | 28-Jan-16 | 28-Nov-24 | | Historical transition (details not available in archive) |
| ZHONG JI LS | 00767 | 12-Jan-23 | 28-Nov-24 | | Historical transition (details not available in archive) |
| Pengo Holdings Group Limited | 01865 | 22-Jan-24 | 28-Nov-24 | | Elite 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 Limited | 01380 | 10-Jan-16 | 27-Nov-24 | | Elite 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 Kingstone Mining Holdings Limited | 01380 | 11-Jan-16 | 26-Nov-24 | | Elite 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 | 00433 | | 26-Nov-24 | | Elite 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 Limited | 00206 | 27-Feb-12 | 25-Nov-24 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00433 | 27-Feb-12 | 25-Nov-24 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 27-Feb-12 | 25-Nov-24 | | Historical transition (details not available in archive) |
| Lerado Financial Group Company Limited | 01225 | 04-Jan-18 | 22-Nov-24 | | Elite 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 Limited | 01225 | 05-Jan-18 | 21-Nov-24 | | Elite 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. |
| GD-HKGBA HLDGS | 01396 | 13-Dec-23 | 21-Nov-24 | | Elite 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. |
| Guangdong - Hong Kong Greater Bay Area Holdings Limited | 01396 | 12-Dec-23 | 20-Nov-24 | | Historical transition (details not available in archive) |
| Green Leader Holdings Group Limited | 00061 | 19-Jan-21 | 15-Nov-24 | | Elite 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. |
| Green Leader Holdings Group Limited | 00061 | | 14-Nov-24 | | Elite 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. |
| SuperRobotics Holdings Limited (BM) | 08176 | 20-Dec-21 | 11-Nov-24 | | Elite 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. |
| WALNUT CAP | 00905 | 10-Oct-22 | 11-Nov-24 | | Elite 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. |
| Walnut Capital Limited | 00905 | | 10-Nov-24 | | Elite 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) | 08176 | 21-Dec-21 | 10-Nov-24 | | Elite 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. |
| CN ANCHU ENERGY | 02399 | 11-Oct-16 | 08-Nov-24 | | Elite 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 PM | 01895 | 02-Jul-24 | 08-Nov-24 | | Elite 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. |
| China Anchu Energy Storage Group Limited | 02399 | 10-Oct-16 | 07-Nov-24 | | Historical transition (details not available in archive) |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 05-Jan-21 | 05-Nov-24 | | Elite 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. |
| XINYUAN PM | 01895 | 02-Jul-24 | 05-Nov-24 | | Elite 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. |
| Xinyuan Property Management Service (Cayman) Ltd. | 01895 | 01-Jul-24 | 04-Nov-24 | | Elite Partners is prohibited from engaging in the audit on listed business of Mainland companies outside the Mainland China for a period of five years. |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | | 04-Nov-24 | | Elite 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 | 00797 | | 01-Nov-24 | | Elite 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. |
| 7Road Holdings Limited | 00797 | 12-May-21 | 31-Oct-24 | | Historical transition (details not available in archive) |
| KAISA GROUP | 01638 | 27-Jun-22 | 31-Oct-24 | | Elite 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. |
| ORIENTAL EXPL | 00430 | | 31-Oct-24 | | Considering factors including its available internal resources. |
| MULTIFIELD INTL | 00898 | | 31-Oct-24 | | Considering factors including its available internal resources. |
| MOG DIGITECH | 01942 | 05-Dec-22 | 31-Oct-24 | | Elite 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. |
| MULTIFIELD INTERNATIONAL HOLDINGS LIMITED | 00898 | 21-Dec-21 | 30-Oct-24 | | Historical transition (details not available in archive) |
| Oriental Explorer Holdings Limited | 00430 | 19-Jan-22 | 30-Oct-24 | | Historical transition (details not available in archive) |
| MOG Digitech Holdings Limited | 01942 | 04-Dec-22 | 30-Oct-24 | | Historical transition (details not available in archive) |
| Tai United Holdings Limited | 00718 | | 30-Oct-24 | | Historical transition (details not available in archive) |
| Kaisa Group Holdings Ltd. | 01638 | 27-Jun-22 | 30-Oct-24 | | Elite 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. |
| Dexin China Holdings Company Limited | 02019 | 13-Apr-22 | 30-Oct-24 | | The 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 | 08006 | 07-Jan-16 | 30-Oct-24 | | Elite 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. |
| QIDIAN GUOFENG | 01280 | 29-Jun-20 | 30-Oct-24 | | Elite 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. |
| Sino Splendid Holdings Limited | 08006 | 06-Jan-16 | 29-Oct-24 | | Historical transition (details not available in archive) |
| China Qidian Guofeng Holdings Limited | 01280 | 28-Jun-20 | 29-Oct-24 | | Historical transition (details not available in archive) |
| China Jicheng Holdings Limited | 01027 | 07-Dec-15 | 29-Oct-24 | | Elite 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 Limited | 01027 | 08-Dec-15 | 28-Oct-24 | | Elite 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 Limited | 00493 | 27-Apr-23 | 28-Oct-24 | | Elite 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. |
| GOME Retail Holdings Limited | 00493 | | 27-Oct-24 | | Elite 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. |
| KAISA PROSPER | 02168 | 29-Apr-22 | 25-Oct-24 | | Elite 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 | 00876 | 11-Jul-22 | 25-Oct-24 | | 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. |
| ADWAY | 06189 | 31-Jul-23 | 25-Oct-24 | | Elite 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. |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | 30-Jul-23 | 24-Oct-24 | | Historical transition (details not available in archive) |
| Kaisa Health Group Holdings Limited | 00876 | | 24-Oct-24 | | 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 Prosperity Holdings Limited | 02168 | 29-Apr-22 | 24-Oct-24 | | Elite 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. |
| WANKA ONLINE | 01762 | 25-Mar-24 | 24-Oct-24 | | Elite 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. |
| Wanka Online Inc. | 01762 | 24-Mar-24 | 23-Oct-24 | | Historical transition (details not available in archive) |
| ARTGO HOLDINGS | 03313 | 22-Dec-21 | 18-Oct-24 | | Elite 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. |
| ArtGo Holdings Limited | 03313 | 21-Dec-21 | 17-Oct-24 | | Historical transition (details not available in archive) |
| SEEC MEDIA GROUP LIMITED | 00205 | 17-Jan-17 | 08-Oct-24 | | Elite 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. |
| SEEC MEDIA GROUP LIMITED | 00205 | | 07-Oct-24 | | Elite 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. |
| TIANYUN INT'L | 06836 | 16-May-22 | 04-Oct-24 | | Not Specified |
| TAI UNITED HOLD | 00718 | | 02-Oct-24 | | Elite 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 Taifeng Beddings Holdings Limited | 00873 | 21-Jul-15 | 30-Sep-24 | | Elite 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. |
| Jiangsu NandaSoft Technology Company Limited | 08045 | 27-Feb-18 | 30-Sep-24 | | Elite 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. |
| Hang Pin Living Technology Company Limited | 01682 | 01-Apr-20 | 30-Sep-24 | | Retirement upon expiration of its current term of office. |
| Hang Pin Living Technology Company Limited | 01682 | 02-Apr-20 | 29-Sep-24 | | Historical transition (details not available in archive) |
| Shimao Services Holdings Limited | 00873 | | 29-Sep-24 | | Elite 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. |
| DINGYI GROUP INVESTMENT LIMITED | 00508 | 29-Sep-20 | 26-Sep-24 | | Elite Partners has taken into consideration many factors in reaching a conclusion, including but not limited to their available internal resources. |
| DINGYI GP INV | 00508 | | 26-Sep-24 | | Elite Partners stating its intention not to seek re-appointment as the auditor of the Company at the annual general meeting of the Company held on 26 September 2024 |
| DINGYI GROUP INVESTMENT LIMITED | 00508 | | 25-Sep-24 | | Historical transition (details not available in archive) |
| CN CULTURE GP | 00745 | | 25-Sep-24 | | Elite Partners decided not to offer themselves for re-appointment after considering factors including their available internal resources. |
| China National Culture Group Limited | 00745 | 06-Mar-14 | 24-Sep-24 | | Historical transition (details not available in archive) |
| FLYING FIN | 08030 | 24-Dec-21 | 24-Sep-24 | | Elite 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 Limited | 08030 | 23-Dec-21 | 23-Sep-24 | | Historical transition (details not available in archive) |
| China Brilliant Global Limited | 08026 | 20-Apr-21 | 20-Sep-24 | | Elite Partners has taken into consideration many factors in reaching a conclusion, including but not limited to their available internal resources. |
| China Brilliant Global Limited | 08026 | 21-Apr-21 | 19-Sep-24 | | Historical transition (details not available in archive) |
| CHINA HEALTH | 00673 | | 12-Sep-24 | | Elite 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. |
| China Health Group Limited | 00673 | 10-Jun-13 | 11-Sep-24 | | Historical transition (details not available in archive) |
| JIAYUAN SER | 01153 | 06-Mar-23 | 09-Sep-24 | | Elite 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. |
| Jiayuan Services Holdings Limited | 01153 | 06-Mar-23 | 08-Sep-24 | | Elite 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 | 01238 | 24-Mar-22 | 03-Sep-24 | | Elite 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 CM | 09909 | 24-Mar-22 | 03-Sep-24 | | Elite 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 Real Estate Holdings Limited | 01238 | 23-Mar-22 | 02-Sep-24 | | Historical transition (details not available in archive) |
| Powerlong Commercial Management Holdings Limited | 09909 | 23-Mar-22 | 02-Sep-24 | | Historical transition (details not available in archive) |
| C AUTO INT DECO | 00048 | 07-Jan-22 | 02-Sep-24 | | Elite 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. |
| RONSHINECHINA | 03301 | 21-Mar-22 | 02-Sep-24 | | Elite 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. |
| RONSHINECHINA | 03301 | 21-Mar-22 | 02-Sep-24 | | Not Specified |
| RONSHINECHINA | 03301 | 21-Mar-22 | 01-Sep-24 | | Historical transition (details not available in archive) |
| CHINA AUTOMOTIVE INTERIOR DECORATION HOLDINGS LIMITED | 08321 | 20-May-19 | 01-Sep-24 | | Historical transition (details not available in archive) |
| CHINA AUTOMOTIVE INTERIOR DECORATION HOLDINGS LIMITED | 00048 | | 01-Sep-24 | | Elite 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 SERV | 02207 | 23-Mar-22 | 30-Aug-24 | | Consideration of many factors including their available resources and a ban by the Ministry of Finance of the People’s Republic of China. |
| Ronshine Service Holding Co., Ltd | 02207 | 22-Mar-22 | 29-Aug-24 | | Historical transition (details not available in archive) |
| Starcoin Group Limited | 00399 | 16-Apr-19 | 29-Aug-24 | | Elite Partners has taken into consideration many factors in reaching a conclusion, including but not limited to their available internal resources. |
| Starcoin Group Limited | 00399 | | 28-Aug-24 | | Historical transition (details not available in archive) |
| Wealth Glory Holdings Limited | 08269 | 05-Dec-16 | 27-Aug-24 | | Elite 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 |
| Wealth Glory Holdings Limited | 08269 | 06-Dec-16 | 26-Aug-24 | | Elite 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 LIMITED | 00858 | 16-Apr-19 | 23-Aug-24 | | Elite Partners decided not to offer themselves for re-appointment after considering factors including their available internal resources. |
| VIRSCEND EDU | 01565 | 17-Jun-22 | 23-Aug-24 | | Consideration 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. |
| EXTRAWELL PHAR | 00858 | | 23-Aug-24 | | Elite Partners would retire as Auditor upon expiration of its current term of office at the conclusion of the annual general meeting. |
| Virscend Education Company Limited | 01565 | 16-Jun-22 | 22-Aug-24 | | Historical transition (details not available in archive) |
| EXTRAWELL PHARMACEUTICAL HOLDINGS LIMITED | 00858 | | 22-Aug-24 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 01468 | 08-Nov-21 | 22-Aug-24 | | Elite Partners decided not to offer themselves for re-appointment after considering factors including their available internal resources. |
| MSCTECH | 01632 | 19-Mar-24 | 22-Aug-24 | | Elite 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. |
| MSCTECH | 01632 | 19-Mar-24 | 22-Aug-24 | | Elite 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. |
| Kingkey Financial International (Holdings) Limited | 08168 | 08-Nov-21 | 21-Aug-24 | | Historical transition (details not available in archive) |
| Minshang Creative Technology Holdings Limited | 01632 | 19-Mar-24 | 21-Aug-24 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 01468 | 09-Nov-21 | 21-Aug-24 | | Historical transition (details not available in archive) |
| Art Group Holdings Limited (KY) | 00565 | 19-Jun-19 | 20-Aug-24 | | Elite 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 |
| KINGKEY FIN INT | 01468 | 09-Nov-21 | 20-Aug-24 | | Not Specified |
| Art Group Holdings Limited (KY) | 00565 | | 19-Aug-24 | | Elite 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 |
| JINGRUI HLDGS | 01862 | 27-Jun-22 | 19-Aug-24 | | Availability 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. |
| CHINA HEALTH | 00673 | | 19-Aug-24 | | Elite Partners had notified the Company that they would not seek re-appointment as auditor of the Company at the AGM. |
| JINGRUI HOLDINGS LIMITED | 01862 | 26-Jun-22 | 18-Aug-24 | | Historical transition (details not available in archive) |
| Sinopharm Tech Holdings Limited | 08156 | 27-Jun-23 | 16-Aug-24 | | Consideration of many factors including their available internal resources and the ban by the Ministry of Finance of the People’s Republic of China. |
| Sinopharm Tech Holdings Limited | 08156 | 28-Jun-23 | 15-Aug-24 | | Consideration of many factors including their available internal resources and the ban by the Ministry of Finance of the People’s Republic of China. |
| INNOVATIVE PHAR | 00399 | | 14-Aug-24 | | Retired |
| TIANYUN INT'L | 06836 | 16-May-22 | 07-Aug-24 | | The 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 | 00189 | | 07-Aug-24 | | Elite 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. |
| DONGYUE GROUP LIMITED | 00189 | 08-Dec-16 | 06-Aug-24 | | Historical transition (details not available in archive) |
| TIANYUN INT'L | 06836 | 16-May-22 | 06-Aug-24 | | Historical transition (details not available in archive) |
| Tai United Holdings Limited | 00718 | 28-Jun-21 | 06-Aug-24 | | Elite 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 |
| LANCANG TEA | 06911 | 17-Jul-24 | 02-Aug-24 | | 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. |
| China Frontier Technology Group | 01661 | 29-Nov-21 | 29-Jul-24 | | Could not reach a consensus on the proposed audit fee for the year ending 31 December 2024. |
| China Frontier Technology Group | 01661 | 30-Nov-21 | 28-Jul-24 | | Could not reach a consensus on the proposed audit fee for the year ending 31 December 2024. |
| TA YANG GROUP | 01991 | 21-Jun-19 | 17-Jun-24 | | The 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. |
| Ta Yang Group Holdings Limited | 01991 | 20-Jun-19 | 16-Jun-24 | | Historical transition (details not available in archive) |
| EFT SOLUTIONS | 08062 | 13-Oct-17 | 10-May-24 | | Could not reach a consensus for the audit services with Elite. |
| EFT Solutions Holdings Limited | 08062 | 12-Oct-17 | 09-May-24 | | Historical transition (details not available in archive) |
| Tai Kam Holdings Limited | 08321 | 19-May-19 | 30-Apr-24 | | Could not reach an agreement on the audit fee for the year ended 30 April 2024. |
| Tai Kam Holdings Limited | 08321 | 20-May-19 | 29-Apr-24 | | Could not reach an agreement on the audit fee for the year ended 30 April 2024. |
| WMHW Holdings Limited | 08217 | 09-Apr-19 | 25-Apr-24 | | Could not reach a consensus on the audit fee for the financial year ended 31 March 2024. |
| WMHW Holdings Limited | 08217 | 10-Apr-19 | 24-Apr-24 | | Could not reach a consensus on the audit fee for the financial year ended 31 March 2024. |
| WAN CHENG METAL | 08291 | 22-Nov-17 | 29-Jan-24 | | Could not reach a consensus on the audit fee for the financial year ended 31 December 2023. |
| Hong Kong Entertainment International Holdings Limited | 08291 | 21-Nov-17 | 28-Jan-24 | | Historical transition (details not available in archive) |
| AMCO United Holding Limited | 00630 | 13-Dec-16 | 28-Dec-23 | | Unable to reach an agreement on the proposed audit fee for the financial year ending 31 December 2023. |
| AMCO United Holding Limited | 00630 | | 27-Dec-23 | | Unable to reach an agreement on the proposed audit fee for the financial year ending 31 December 2023. |
| Palinda Group Holdings Limited | 08179 | 01-Nov-18 | 27-Nov-23 | | Could not reach a mutual consensus on the audit fees for the financial year ending 31 December 2023. |
| Palinda Group Holdings Limited | 08179 | 02-Nov-18 | 26-Nov-23 | | Could not reach a mutual consensus on the audit fees for the financial year ending 31 December 2023. |
| China Bright Culture Group | 01859 | 20-Dec-21 | 24-May-23 | | Could not come to a consensus regarding the Issues, which includes (1) the accounting policies regarding the revenue recognition of the content-related business adopted by the Company; (2) the Company’s valuation of the expected credit loss regarding the Loan as of the date of this announcement provided by Yueying Xingyao Information Technology (Tianjin) Co., Ltd., a subsidiary of the Company, to the Borrower and (3) the valuation of the collateral under the Loan (i.e. 35% of the total issued shares of the Borrower). |
| BRIGHT CULTURE | 01859 | 21-Dec-21 | 24-May-23 | | Elite 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 Bright Culture Group | 01859 | 21-Dec-21 | 23-May-23 | | Could not come to a consensus regarding the Issues, which includes (1) the accounting policies regarding the revenue recognition of the content-related business adopted by the Company; (2) the Company’s valuation of the expected credit loss regarding the Loan as of the date of this announcement provided by Yueying Xingyao Information Technology (Tianjin) Co., Ltd., a subsidiary of the Company, to the Borrower and (3) the valuation of the collateral under the Loan (i.e. 35% of the total issued shares of the Borrower). |
| SIMPLICITY HLDG | 08367 | 31-Mar-21 | 24-Mar-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2023. |
| Simplicity Holding Limited | 08367 | 30-Mar-21 | 23-Mar-23 | | Historical transition (details not available in archive) |
| ZHAO XIAN INT'L | 08245 | 04-Jun-19 | 20-Jan-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2023. |
| Shanyu Group Holdings Company Limited | 08245 | 03-Jun-19 | 19-Jan-23 | | Historical transition (details not available in archive) |
| Sino Vision Worldwide Holdings Limited | 08086 | 29-Jun-21 | 30-Dec-22 | | Ordinary resolution regarding re-appointment was not passed at the AGM. |
| Hang Yick Holdings Company Limited | 01894 | 11-Aug-21 | 08-Dec-22 | | Could 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. |
| HANG YICK HLDGS | 01894 | 12-Aug-21 | 08-Dec-22 | | Not Specified |
| Hang Yick Holdings Company Limited | 01894 | 12-Aug-21 | 07-Dec-22 | | Could 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. |
| HMVOD | 08103 | 02-Jun-15 | 30-Jun-22 | | Could not reach a consensus with Elite Partners in respect of the audit fee for the year ended 31 March 2022. |
| hmvod Limited | 08103 | 01-Jun-15 | 29-Jun-22 | | Historical transition (details not available in archive) |
| ZJ UNITED INV | 08366 | 20-Jun-19 | 23-Jun-22 | | Could not reach a consensus on the audit fee for the financial year ended 30 April 2022. |
| Zhejiang United Investment Holdings Group Limited | 08366 | 19-Jun-19 | 22-Jun-22 | | Historical transition (details not available in archive) |
| China Zenith Chemical Group Limited | 00362 | 26-Jun-16 | 27-May-22 | | Professional risk associated with the audit, the estimated time costs that will be incurred in the audit and the level of audit fee. |
| China Zenith Chemical Group Limited | 00362 | | 26-May-22 | | Historical transition (details not available in archive) |
| Fameglow Holdings Limited | 08603 | 30-Dec-19 | 26-Apr-22 | | Could not reach a consensus in respect of the audit fee for the year ended 31 March 2022. |
| Fameglow Holdings Limited | 08603 | 31-Dec-19 | 25-Apr-22 | | Could not reach a consensus in respect of the audit fee for the year ended 31 March 2022. |
| FARNOVA GROUP | 08153 | 31-May-16 | 28-Mar-22 | | Professional risk associated with the audit, the level of audit fees, and their available internal resources in light of their current work flows. |
| Jiading International Group Holdings Limited | 08153 | 30-May-16 | 27-Mar-22 | | Historical transition (details not available in archive) |
| WISDOM WEALTH | 00007 | | 08-Feb-22 | | Could not reach a consensus on the audit fee. |
| WISDOM WEALTH RESOURCES INVESTMENT HOLDING GROUP LIMITED | 00007 | 11-Dec-13 | 07-Feb-22 | | Historical transition (details not available in archive) |
| S&S Intervalue China Limited | 08506 | 29-Dec-20 | 10-Nov-21 | | Historical transition (details not available in archive) |
| SHAANXI NORTHWEST NEW TECHNOLOGY INDUSTRY COMPANY LIMITED | 08258 | 15-Mar-12 | 05-Sep-21 | | Historical transition (details not available in archive) |
| Huiyin Holdings Group Limited | 08199 | 17-Feb-13 | 28-Jul-21 | | Historical transition (details not available in archive) |
| Huiyin Holdings Group Limited | 01178 | 17-Feb-13 | 28-Jul-21 | | Historical transition (details not available in archive) |
| Century Entertainment International Holdings Limited | 00959 | 18-Jun-15 | 25-May-21 | | Historical transition (details not available in archive) |
| Real Nutriceutical Group Limited | 02010 | 18-Feb-16 | 25-Jan-21 | | Historical transition (details not available in archive) |
| Sino-Life Group Limited | 08296 | 14-Aug-18 | 13-Dec-20 | | Historical transition (details not available in archive) |
| Shunten International (Holdings) Limited | 00932 | 18-Mar-18 | 29-Oct-20 | | Historical transition (details not available in archive) |
| Shunten International (Holdings) Limited | 08185 | 18-Mar-18 | 29-Oct-20 | | Historical transition (details not available in archive) |
| P.B. Group Limited | 08331 | 22-Mar-18 | 29-Jun-20 | | Historical transition (details not available in archive) |
| Vestate Group Holdings Limited | 01386 | 04-Jun-19 | 11-Jun-20 | | Historical transition (details not available in archive) |
| BOLINA HOLDING CO., LTD. | 01190 | 04-Feb-16 | 31-May-20 | | Historical transition (details not available in archive) |
| Hephaestus Holdings Limited | 08173 | 21-Mar-17 | 12-Jan-20 | | Historical transition (details not available in archive) |
| INNO-TECH HOLDINGS LIMITED | 08202 | 07-Aug-16 | 01-Dec-19 | | Historical transition (details not available in archive) |
| TITAN PETROCHEMICALS GROUP LIMITED | 01192 | 19-Feb-17 | 20-Nov-19 | | Historical transition (details not available in archive) |
| Elate Holdings Limited | 00076 | 08-Nov-18 | 21-May-19 | | Historical transition (details not available in archive) |
| Legendary Education Group Limited | 08195 | 23-Apr-17 | 07-Apr-19 | | Historical transition (details not available in archive) |
| Xinhua News Media Holdings Limited | 00309 | 08-Mar-18 | 10-Jan-19 | | Historical transition (details not available in archive) |
| Congyu Intelligent Agricultural Holdings Limited | 00875 | 11-Jun-15 | 29-Nov-18 | | Historical transition (details not available in archive) |
| Genes Tech Group Holdings Company Limited | 08257 | 30-Jun-17 | 26-Jun-18 | | Historical transition (details not available in archive) |
| Shenzhou Space Park Group Limited | 00692 | 27-Jun-13 | 02-Apr-18 | | Historical transition (details not available in archive) |
| Anxin-China Holdings Limited | 01149 | 14-May-15 | 21-Aug-17 | | Historical transition (details not available in archive) |
| Century Energy International Holdings Limited | 08132 | 16-Nov-14 | 28-Mar-17 | | Historical transition (details not available in archive) |
| Da Yu Financial Holdings Limited | 08011 | 14-Jun-12 | 09-Feb-17 | | Historical transition (details not available in archive) |
| Da Yu Financial Holdings Limited | 01073 | 14-Jun-12 | 09-Feb-17 | | Historical transition (details not available in archive) |
| China Infrastructure Investment Limited | 00600 | 16-Feb-14 | 10-Jan-17 | | Historical transition (details not available in archive) |
| Cocoon Holdings Limited | 00428 | 18-May-15 | 05-Jan-17 | | Historical transition (details not available in archive) |
| Seamless Green China (Holdings) Limited | 08150 | 12-Jul-12 | 29-Sep-14 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00206 | 23-Jan-08 | 21-Mar-11 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00433 | 23-Jan-08 | 21-Mar-11 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 23-Jan-08 | 21-Mar-11 | | Historical transition (details not available in archive) |
| Dejin Resources Group Company Limited | 01163 | 17-Aug-09 | 02-Jan-11 | | Historical transition (details not available in archive) |
