| GOME Retail Holdings Limited | 00493 | 21-Apr-23 | | | |
| CAI CORP | 00080 | 16-Dec-22 | | | |
| Virscend Education Company Limited | 01565 | 16-May-22 | | | |
| Dexin China Holdings Company Limited | 40136 | 14-Apr-22 | | | |
| Dexin China Holdings Company Limited | 40497 | 14-Apr-22 | | | |
| WORLDGATE GLOBAL LOGISTICS LTD | 08292 | 05-Dec-19 | | | |
| First Credit Finance Group Limited | 08215 | 20-Dec-18 | | | |
| Harbour Digital Asset Capital Limited | 00913 | 07-Dec-15 | | | |
| China Investment and Finance Group Limited (KY) | 01226 | 07-Jan-13 | | | |
| Hang Yick Holdings Company Limited | 01894 | | | | Not Specified |
| IntelliMark AI International Limited | 08041 | 11-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 | 18-Aug-14 | 30-May-25 | | The Board and the Audit Committee was unable to reach consensus on the proposed audit fee with Elite Partners. |
| China Ocean Group Development Limited | 08047 | | 26-May-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. |
| Century Entertainment International Holdings Limited | 00959 | 16-Mar-23 | 09-Apr-25 | | Due to their available internal resources. |
| China Ocean Group Development Limited | 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 Group Holdings Limited | 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 Limited | 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 Longevity Science Group Limited | 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. |
| Cybernaut International Holdings Company Limited | 01020 | 29-Jan-16 | 29-Nov-24 | | Considering factors including its available internal resources. |
| Pengo Holdings Group Limited | 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. |
| China Kingstone Mining Holdings Limited | 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 Shares Company Limited | 00186 | 28-Feb-12 | 26-Nov-24 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00206 | 28-Feb-12 | 26-Nov-24 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00433 | 28-Feb-12 | 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 Financial Group Company Limited | 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. |
| Guangdong - Hong Kong Greater Bay Area Holdings Limited | 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 Holdings Group Limited | 00061 | 20-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. |
| Walnut Capital Limited | 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 Holdings Limited (BM) | 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. |
| China Anchu Energy Storage Group Limited | 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 Property Management Service (Cayman) Ltd. | 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 INTERNATIONAL HOLDINGS LIMITED | 00058 | 06-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. |
| 7Road Holdings Limited | 00797 | 13-May-21 | 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. |
| MULTIFIELD INTERNATIONAL HOLDINGS LIMITED | 00898 | 22-Dec-21 | 31-Oct-24 | | Considering factors including its available internal resources. |
| Oriental Explorer Holdings Limited | 00430 | 20-Jan-22 | 31-Oct-24 | | Considering factors including its available internal resources. |
| MOG Digitech Holdings Limited | 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. |
| Kaisa Group Holdings Ltd. | 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. |
| Tai United Holdings Limited | 00718 | 29-Jun-21 | 31-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 Qidian Guofeng Holdings Limited | 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. |
| Dexin China Holdings Company Limited | 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 Holdings Limited | 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. |
| China Jicheng Holdings Limited | 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 Holdings Limited | 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. |
| Guangdong Adway Construction (Group) Holdings Company Limited | 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. |
| Kaisa Prosperity Holdings Limited | 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 Group Holdings Limited | 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. |
| Wanka Online Inc. | 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. |
| Fengyinhe Holdings Limited | 08030 | | 23-Oct-24 | | Not Specified |
| ArtGo Holdings Limited | 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. |
| Jiangsu NandaSoft Technology Company Limited | 08045 | | 18-Oct-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. |
| SEEC MEDIA GROUP LIMITED | 00205 | 18-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. |
| Amrita Global Development Limited | 06836 | | 04-Oct-24 | | Not Specified |
| Tai United Holdings Limited | 00718 | | 02-Oct-24 | | Elite 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 Limited | 08045 | 28-Feb-18 | 30-Sept-24 | | Elite 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 Limited | 00873 | 17-Jan-23 | 30-Sept-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. |
| Hang Pin Living Technology Company Limited | 01682 | 02-Apr-20 | 30-Sept-24 | | Retirement upon expiration of its current term of office. |
| DINGYI GROUP INVESTMENT LIMITED | 00508 | 30-Sept-20 | 26-Sept-24 | | Elite 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 Limited | 00745 | 07-Mar-14 | 25-Sept-24 | | Retired |
| Fengyinhe Holdings Limited | 08030 | 24-Dec-21 | 24-Sept-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 Brilliant Global Limited | 08026 | 21-Apr-21 | 20-Sept-24 | | Elite Partners has taken into consideration many factors in reaching a conclusion, including but not limited to their available internal resources. |
| China Health Group Limited | 00673 | 11-Jun-13 | 12-Sept-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 Services Holdings Limited | 01153 | 06-Mar-23 | 09-Sept-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 Real Estate Holdings Limited | 01238 | 24-Mar-22 | 03-Sept-24 | | |
| Powerlong Real Estate Holdings Limited | 01238 | 29-Mar-22 | 03-Sept-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 Commercial Management Holdings Limited | 09909 | 24-Mar-22 | 03-Sept-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. |
| Ronshine China Holdings Limited | 03301 | 21-Mar-22 | 02-Sept-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. |
| CHINA AUTOMOTIVE INTERIOR DECORATION HOLDINGS LIMITED | 08321 | 07-Jan-22 | 02-Sept-24 | | Historical transition (details not available in archive) |
| CHINA AUTOMOTIVE INTERIOR DECORATION HOLDINGS LIMITED | 00048 | 07-Jan-22 | 02-Sept-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 Service Holding Co., Ltd | 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. |
| Starcoin Group Limited | 00399 | 17-Apr-19 | 29-Aug-24 | | Retired |
| China Brilliant Global Limited | 08026 | | 27-Aug-24 | | Retirement |
| Wealth Glory Holdings Limited | 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 |
| EXTRAWELL PHARMACEUTICAL HOLDINGS LIMITED | 00858 | 17-Apr-19 | 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 | 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. |
| Minshang Creative Technology Holdings Limited | 01632 | 19-Mar-24 | 22-Aug-24 | | Elite 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) Limited | 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. |
| Kingkey Financial International (Holdings) Limited | 08168 | 09-Nov-21 | 22-Aug-24 | | Historical transition (details not available in archive) |
| Art Group Holdings Limited (KY) | 00565 | 20-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 |
| China Health Group Limited | 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 | 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. |
| Sinopharm Tech Holdings Limited | 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. |
| Starcoin Group Limited | 00399 | | 14-Aug-24 | | Not Specified |
| Minshang Creative Technology Holdings Limited | 01632 | | 12-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. |
| Amrita Global Development Limited | 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 LIMITED | 00189 | 09-Dec-16 | 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 Holdings Limited | 00718 | 29-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 |
| PU'ER LANCANG ANCIENT TEA CO., LTD. | 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 | 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 Holdings Limited | 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 Holdings Limited | 08062 | 13-Oct-17 | 10-May-24 | | Could not reach a consensus for the audit services with Elite. |
| Tai Kam Holdings Limited | 08321 | 20-May-19 | 30-Apr-24 | | Could not reach an agreement on the audit fee for the year ended 30 April 2024. |
| WMHW Holdings Limited | 08217 | 10-Apr-19 | 25-Apr-24 | | Could not reach a consensus on the audit fee for the financial year ended 31 March 2024. |
| Hong Kong Entertainment International Holdings Limited | 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 Holding Limited | 00630 | 14-Dec-16 | 28-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 | 02-Nov-18 | 27-Nov-23 | | Could not reach a mutual consensus on the audit fees for the financial year ending 31 December 2023. |
| National Arts Group Holdings Limited | 08228 | 28-Dec-18 | 28-Aug-23 | | |
| China Bright Culture Group | 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 DIGITAL CULTURE (GROUP) LIMITED | 08175 | 27-Mar-18 | 09-May-23 | | |
| Simplicity Holding Limited | 08367 | 31-Mar-21 | 24-Mar-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2023. |
| Shanyu Group Holdings Company Limited | 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 Worldwide Holdings Limited | 08086 | 30-Jun-21 | 30-Dec-22 | | Ordinary resolution regarding re-appointment was not passed at the AGM. |
| EJE (Hong Kong) Holdings Limited | 08101 | 12-Apr-16 | 21-Dec-22 | | |
| Sino Energy International Holdings Group Limited | 01096 | 06-May-22 | 16-Dec-22 | | |
| Hang Yick Holdings Company Limited | 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. |
| Guoan International Limited | 00143 | 17-Dec-21 | 14-Nov-22 | | |
| Evershine Group Holdings Limited | 08022 | 11-Dec-12 | 17-Oct-22 | | |
| hmvod Limited | 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. |
| Zhejiang United Investment Holdings Group Limited | 08366 | 20-Jun-19 | 23-Jun-22 | | Could not reach a consensus on the audit fee for the financial year ended 30 April 2022. |
| China Zenith Chemical Group Limited | 00362 | | 31-May-22 | | Not Specified |
| China Zenith Chemical Group Limited | 00362 | 27-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. |
| Chinese Strategic Holdings Limited | 08089 | 01-Mar-21 | 04-May-22 | | |
| 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. |
| COSLIGHT TECHNOLOGY INTERNATIONAL GROUP LIMITED | 01043 | 31-Mar-22 | 04-Apr-22 | | |
| Chigo Holding Limited | 00449 | 29-Dec-20 | 04-Apr-22 | | |
| Jiading International Group Holdings Limited | 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 RESOURCES INVESTMENT HOLDING GROUP LIMITED | 00007 | 12-Dec-13 | 08-Feb-22 | | Could not reach a consensus on the audit fee. |
| S&S Intervalue China Limited | 08506 | 30-Dec-20 | 11-Nov-21 | | Historical transition (details not available in archive) |
| Ming Lam Holdings Limited | 08065 | 24-Oct-18 | 02-Nov-21 | | |
| Ming Lam Holdings Limited | 01106 | 24-Oct-18 | 02-Nov-21 | | |
| CHINA FORTUNE INVESTMENTS (HOLDING) LIMITED | 08116 | 28-Jan-21 | 28-Sept-21 | | |
| Zhuoxin International Holdings Limited | 08266 | 25-Apr-19 | 13-Sept-21 | | |
| SHAANXI NORTHWEST NEW TECHNOLOGY INDUSTRY COMPANY LIMITED | 08258 | 16-Mar-12 | 06-Sept-21 | | Historical transition (details not available in archive) |
| Huiyin Holdings Group Limited | 01178 | 18-Feb-13 | 29-Jul-21 | | Historical transition (details not available in archive) |
| Huiyin Holdings Group Limited | 08199 | 18-Feb-13 | 29-Jul-21 | | |
| Century Entertainment International Holdings Limited | 00959 | 19-Jun-15 | 26-May-21 | | Historical transition (details not available in archive) |
| Real Nutriceutical Group Limited | 02010 | 19-Feb-16 | 26-Jan-21 | | Historical transition (details not available in archive) |
| Sino-Life Group Limited | 08296 | 15-Aug-18 | 14-Dec-20 | | Historical transition (details not available in archive) |
| Shunten International (Holdings) Limited | 08185 | 19-Mar-18 | 30-Oct-20 | | Historical transition (details not available in archive) |
| Shunten International (Holdings) Limited | 00932 | 19-Mar-18 | 30-Oct-20 | | Historical transition (details not available in archive) |
| China Yu Tian Holdings Limited | 08230 | 29-Mar-19 | 29-Oct-20 | | |
| Celebrate International Holdings Limited | 08212 | 15-Aug-12 | 08-Jul-20 | | |
| P.B. Group Limited | 08331 | 23-Mar-18 | 30-Jun-20 | | Historical transition (details not available in archive) |
| Vestate Group Holdings Limited | 01386 | 05-Jun-19 | 12-Jun-20 | | Historical transition (details not available in archive) |
| BOLINA HOLDING CO., LTD. | 01190 | 05-Feb-16 | 01-Jun-20 | | Historical transition (details not available in archive) |
| Hephaestus Holdings Limited | 08173 | 22-Mar-17 | 13-Jan-20 | | Historical transition (details not available in archive) |
| INNO-TECH HOLDINGS LIMITED | 08202 | 08-Aug-16 | 02-Dec-19 | | Historical transition (details not available in archive) |
| TITAN PETROCHEMICALS GROUP LIMITED | 01192 | 20-Feb-17 | 21-Nov-19 | | Historical transition (details not available in archive) |
| Zhejiang Prospect Company Limited | 08273 | 13-Mar-19 | 02-Sept-19 | | |
| Elate Holdings Limited | 00076 | 09-Nov-18 | 22-May-19 | | Historical transition (details not available in archive) |
| Legendary Education Group Limited | 08195 | 24-Apr-17 | 08-Apr-19 | | Historical transition (details not available in archive) |
| China Taifeng Beddings Holdings Limited | 00873 | 22-Jul-15 | 21-Feb-19 | | |
| Xinhua News Media Holdings Limited | 00309 | 09-Mar-18 | 11-Jan-19 | | Historical transition (details not available in archive) |
| Congyu Intelligent Agricultural Holdings Limited | 00875 | 12-Jun-15 | 30-Nov-18 | | Historical transition (details not available in archive) |
| GENES TECH | 08257 | 30-Jun-17 | 27-Jun-18 | | Historical transition (details not available in archive) |
| Shenzhou Space Park Group Limited | 00692 | 28-Jun-13 | 03-Apr-18 | | Historical transition (details not available in archive) |
| Dejin Resources Group Company Limited | 01163 | 02-Mar-12 | 27-Oct-17 | | |
| Anxin-China Holdings Limited | 01149 | 15-May-15 | 22-Aug-17 | | Historical transition (details not available in archive) |
| Century Energy International Holdings Limited | 08132 | 17-Nov-14 | 29-Mar-17 | | Historical transition (details not available in archive) |
| Da Yu Financial Holdings Limited | 08011 | 15-Jun-12 | 10-Feb-17 | | Historical transition (details not available in archive) |
| Da Yu Financial Holdings Limited | 01073 | 15-Jun-12 | 10-Feb-17 | | Historical transition (details not available in archive) |
| China Infrastructure Investment Limited | 00600 | 17-Feb-14 | 11-Jan-17 | | Historical transition (details not available in archive) |
| Cocoon Holdings Limited | 00428 | 19-May-15 | 06-Jan-17 | | Historical transition (details not available in archive) |
| Seamless Green China (Holdings) Limited | 08150 | 13-Jul-12 | 30-Sept-14 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 24-Jan-08 | 22-Mar-11 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00206 | 24-Jan-08 | 22-Mar-11 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00433 | 24-Jan-08 | 22-Mar-11 | | Historical transition (details not available in archive) |
| Dejin Resources Group Company Limited | 01163 | 18-Aug-09 | 03-Jan-11 | | Historical transition (details not available in archive) |
