| 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 INT | 01096 | 06-May-22 | | | |
| DEXIN CH N2204 | 40136 | 14-Apr-22 | | | |
| DEXIN CH N2212 | 40497 | 14-Apr-22 | | | |
| COSLIGHT TECH | 01043 | 31-Mar-22 | | | |
| CHAODA MODERN | 00682 | | 30-May-25 | | The Board and the Audit Committee was unable to reach consensus on the proposed audit fee with Elite Partners. |
| CENTURY ENT INT | 00959 | 16-Mar-23 | 09-Apr-25 | | Due to their available internal resources. |
| CHINA OCEAN GP | 08047 | 03-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 GP | 01633 | 15-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. |
| 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. |
| ZHONG JI LS | 00767 | 12-Jan-23 | 29-Nov-24 | | Inability to reach a consensus on the audit fee and its internal resources for the year ending 31 December 2024. |
| 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. |
| CHI KINGSTONE | 01380 | 11-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. |
| 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. |
| LERADO FIN | 01225 | 05-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. |
| 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. |
| GREEN LEADER | 00061 | | 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. |
| 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. |
| SUPERROBOTICS | 08176 | 21-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. |
| 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 | 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. |
| SUNWAY INT'L | 00058 | | 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. |
| 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. |
| 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. |
| MOG HOLDINGS | 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. |
| 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. |
| DEXIN CHINA | 02019 | 14-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. |
| CHINA JICHENG | 01027 | 08-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. |
| GOME RETAIL | 00493 | 28-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. |
| 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. |
| 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. |
| 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. |
| SEEC MEDIA | 00205 | | 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. |
| 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. |
| SHIMAO SERVICES | 00873 | 17-Jan-23 | 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. |
| HP LIVING TECH | 01682 | 02-Apr-20 | 30-Sep-24 | | Retirement upon expiration of its current term of office. |
| NANDASOFT | 08045 | 28-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. |
| DINGYI GP INV | 00508 | | 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 |
| 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. |
| 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. |
| CB GLOBAL | 08026 | 21-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 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. |
| 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. |
| 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. |
| 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 |
| 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. |
| INNOVATIVE PHAR | 00399 | | 29-Aug-24 | | Elite Partners has taken into consideration many factors in reaching a conclusion, including but not limited to their available internal resources. |
| WEALTH GLORY | 08269 | 06-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 |
| VIRSCEND EDU | 01565 | 16-May-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 decided not to offer themselves for re-appointment after considering factors including their available internal resources. |
| 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. |
| 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. |
| KINGKEY FIN INT | 01468 | 09-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 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. |
| ART GROUP HOLD | 00565 | | 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 |
| 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. |
| SINOPHARM TECH | 08156 | 28-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. |
| 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. |
| TAI UNITED HOLD | 00718 | | 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 | | 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. |
| CH FRONTIER TEC | 01661 | 30-Nov-21 | 29-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. |
| EFT SOLUTIONS | 08062 | 13-Oct-17 | 10-May-24 | | Could not reach a consensus for the audit services with Elite. |
| TAI KAM HLDGS | 08321 | 20-May-19 | 30-Apr-24 | | Could not reach an agreement on the audit fee for the year ended 30 April 2024. |
| WMHW | 08217 | 10-Apr-19 | 25-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. |
| AMCO UNITED | 00630 | | 28-Dec-23 | | Unable to reach an agreement on the proposed audit fee for the financial year ending 31 December 2023. |
| PALINDA GROUP | 08179 | 02-Nov-18 | 27-Nov-23 | | Could not reach a mutual consensus on the audit fees for the financial year ending 31 December 2023. |
| BRIGHT CULTURE | 01859 | 21-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. |
| 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. |
| 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. |
| SINO VISION WW | 08086 | 30-Jun-21 | 30-Dec-22 | | Ordinary resolution regarding re-appointment was not passed at the AGM. |
| HANG YICK HLDGS | 01894 | 12-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 |
| 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. |
| 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. |
| C ZENITH CHEM | 00362 | | 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. |
| FAMEGLOW | 08603 | 31-Dec-19 | 26-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. |
| WISDOM WEALTH | 00007 | | 08-Feb-22 | | Could not reach a consensus on the audit fee. |
